Think of it from another point of view: what do you want to listen to? Using Wifi I doubt that it is possible to acheive a latency suitable for games or movies.
I have a BT A2DP connector on my stereo and even that does not provide enough speed to play movies properly.
This leaves us with music. Then it is in almost every case more useful to play it on the phone, not on the computer and stream the result. What you are looking for, then is a DLNA player on the phone. There are some on the market. Depending on your Windows version, a DLNA server will already be built in.