Equivariant isospectrality and Sunada's Method
  We construct pairs and continuous families of isospectral yet locally non-isometric orbifolds via an equivariant version of Sunada's method. We also observe that if a good orbifold $\mathcal{O}$ and a smooth manifold $M$ are isospectral, then they cannot admit non-trivial finite Riemannian covers $M_1 \to \mathcal{O}$ and $M_2 \to M$ where $M_1$ and $M_2$ are isospectral manifolds. 
Craig J. Sutton