A home theater system automatically calibrated by Audyssey MultEQ will play at reference level when the master volume control is set to the 0 dB position.
To achieve the same reference level in a home theater system each speaker level must be adjusted so that –30 dBFS band-limited (500 Hz – 2000 Hz) pink noise produces 75 dB sound pressure level at the listening position.
Movies are mixed in rooms calibrated for film reference.