According to the Ideomotor Theory, action may serve to produce desired sensory outcomes. Perception has been widely described in terms of sensory predictions arising due to top-down input from higher order cortical areas. Here, we demonstrate that the action intention results in reliable top-down predictions that modulate the auditory brain responses. We bring together several lines of research including sensory attenuation, active oddball, and action-related omission studies: together, the results suggest that the intention-based predictions modulate several steps in the sound processing hierarchy, from pre-attentive to evaluation-related processes, also when controlling for additional prediction sources (i.e., sound regularity). We propose an integrative theoretical framework – the extended Auditory Event Representation System (AERS), a model compatible with the Ideomotor Theory, Theory of Event Coding, and predictive coding. Initially introduced to describe regularity-based auditory predictions, we argue that the extended AERS explains the effects of action intention on auditory processing while additionally allowing studying the differences and commonalities between intention- and regularity-based predictions – we thus believe that this framework could guide future research on action and perception.