The important thing though is that the content is the same as the text in the book, just presented in a different form.

It's quite different from watching a movie or listening to a podcast, let alone music.

So technically not reading, but can be considered reading where that technicality is not relevant, because we're more interested in the content than the form, which could include the question "What interesting books have you read recently?" for example.

But if you say "I don't read much these days because it puts a strain on my eyes" then the form is relevant and audiobooks absolutely can't count as reading in this context.