As somebody who listens to audiobooks while commuting and biking:
when you drive a car your reaction suffers hard. when you work out, especially during cardio, you might focus less on the stress of the exercise, a positive effect. when you are in a bus or train, you might miss your station. and the flipside: if something demands much attention, you can't focus on the audiobook and miss a part. I usually don't rewind, unless I don't understand what's happening.
also: audiobooks, at least for me, are only an alternative to the classical book if the subject is not too hard. therefore textbooks on academic subjects usually aren't suitable. same goes for hard to understand texts like works of nietzsche etc
if you lack focus then audiobooks are harder to consume, because backtracking is very tedious. if all you lack is time or you don't want to carry a tome around with you then audiobooks are godsend