http://bugs.winehq.org/show_bug.cgi?id=29082
--- Comment #8 from Samu Voutilainen samu.voutilainen@kolumbus.fi 2011-11-14 09:46:23 CST --- (In reply to comment #7)
I had the problem as well, there is an easy way to fix it. Just install the DirectX version from the Skyrim directory.
wine DirectX10/DXSETUP.exe
It will take a moment, but the sound should be enabled afterwards.
Enjoy the game :)
Confirming this to help, thank you.