Radar-based counter-battery fire already exists and would be far more accurate, as radar tends to propagate more predictably (and faster) than sound.

Though yes, that's an option, it's called artillery sound ranging:

<https://en.wikipedia.org/wiki/Artillery_sound_ranging>

A subset of acoustic location: <https://en.wikipedia.org/wiki/Acoustic_location>

Audio-based range-finders were used extensively in WWII:

<https://yewtu.be/watch?v=04F5osXK4vw> (Tom Scott: "Testing the sound mirrors that protected Britain")

Also: <https://www.gettyimages.com/detail/news-photo/german-world-w...>

Optical rangefinders were also used: <https://www.navalgazing.net/Rangefinding>

(I've tried but failed to find large audio/sound based naval rangefinders, which essentially consisted of gigantic ear trumpets, roughly the size of a human. Used in WWII by both US and Japanese navies as I recall.)