Abstract 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 preattentive 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.