You may want to use the audio in different buttons and actions with different delays.
In fact, it’s bad programming to have the time delay on the audio import, and an easy way to create hard to track bugs.
Suppose you want a sound to trigger 2 seconds after a button it tapped. In the audio import you set the delay to 2 seconds. But later you decide to use that same audio for an animation, say. You may have forgotten setting that delay and then have no idea why the audio plays late in your new animation.