Sally
You can do a web search at Google but off the top of my head I believe one is placed in a sound booth after being wired for an EEG ( brain wave test ), the patient is asked to be quiet and relax and actually try to sleep, then tiny licking noises are played into the ear. The amount of measured delay befor the sound reaches the brain indicates whether the problem causing symptoms is in the middle or inner ear. The longer the delay, I think the less likelihood of an acoustic neuroma or it being more exteriorly located ( still in the superior Inner Auditory canal ).
Remember this is a forum of ametuers and pts, however. Personally, I see no reason for the test now that we have MRI to rule in/out ANs and reveal their locations but you already report having one. ABR can help Dx Menieres Disease.
Please forgive me if I'm wrong in my explanation. Just too tired to go web searchin right now!
Russ