According to my knowledge of online literature, it may be illegal to make an audio comic from a comic that the author did not approve of and use it for commercial purposes. This is because in many countries, using the author's work for commercial purposes without the authorization of the author or the copyright owner is an act of copyright violation. If you intend to make an audio comic and use it for commercial purposes, it is recommended to seek authorization from the copyright owner first. If you don't get the right to do so, then creating an audio comic and using it for commercial purposes may be considered as copyright violation, which may lead to legal problems and losses. In addition, there may be other legal risks even if authorization is obtained. For example, if you use the comic for commercial purposes without authorization, you may face economic losses or other legal consequences. Therefore, before engaging in any such activities, please be sure to consult a professional lawyer to ensure that your actions are legal.