Nowadays, the use of virtual reality/virtual acoustics (VR/VA) in archaeology for rendering lost buildings is an important topic in the cultural heritage field. Moreover, the addition of additional senses apart from the sight increases the feeling of immersion in virtual environments. The aim of this paper is to show the interaction work developed in a VA system, based on Unity and FMOD, the graphical and acoustical reconstruction of an ancient building and the development of a VR goggles with headphones to render 3D audio and video interactively. This system has been implemented to render auralizations in a binaural system and has been applied to the renderization of an old and lost theatre in València (Spain). The first building of theatre was built in the 16th century, and was rebuilt several times until the 18th century. The auralization of several theatrical excerpts of different Spanish authors of that time is also presented. The integrated system has been subjectively evaluated, obtaining very satisfactory results.