Personally I don’t really differentiate so I will say I “read” a book even if I technically listened to it, or I will say things like “I’ve read X amount of books so far towards my yearly reading goal” even if a portion of those books were audiobooks.
I have noticed though that a lot of people tend to specify when they’ve listened to an audiobook. I wonder if this is because of a slight linguistic discomfort using the verb “read” even when you didn’t look at words on a page (I also felt this discomfort for a time as I started getting into audiobooks but have mostly gotten over it), or is it because they consider the experience of reading an audiobook so fundamentally different that it doesn’t even count as reading?
Reading is reading and listening is listening, but I’ve never been in a situation where it mattered. The words went into my brain.