Wither Skeletons and Skeletons don't make any sounds when walking.
Linked issues
Comments 5
This issue is related to MCPE-17403; in that bug, however, the undead mobs make player sounds.
After some testing, I can confirm that skeletons, wither skeletons, & strays all DO make walking sounds, but they use the player walking sounds and not their own. Therefore, this issue will now be resolved as a duplicate of MCPE-17403.
Strays also don't make any sounds when walking.