Brain scans from dogs showed that their brains light up differently when hearing a native tongue vs. a foreign language. They seem to understand the difference. Their social learning skills give them a better understanding of their environment… and they’re good listeners.
Dogs are tuned to humans and their sounds – they don’t need to be trained to do so. They naturally decipher the meaning the speech and emotional content, particularly so in older dogs and dogs with longer snouts. Perhaps head shape affects listening and deciphering skills!