Sound yes, "Audio" is different.

I have to connect the adapter to use a Raspberry Pi 2 with a VGA screen and output the sound through headphones. The additional power supply I do not need because the Raspberry provides enough power available.

The adapter works just fine, even if it sometimes takes about 30 seconds until it provides an image; But that is probably the Raspberry as the picture modes until all are searched. HDMI Safe Mode you have to turn this around at all to get a picture. The picture quality is good, even Full HD is clearly illustrated.

However, there is deduction for the built audio chip. The chip of Raspberrys is already not grade A, the chip of the transducer itself, however, is again a category worse. With normal headphones the sound is bearable, but at a plant one perceives permanent zoom. Even the additional power supply via micro USB brings no improvement.

--- Conclusion ---
For image output of the converter is to be recommended without reservation, but who wants to have a higher quality sound but should leave it alone. Occasional warning sounds are tolerable to the audio converter, but not music.