I need some advice...

I am a considering working on an app that would require the ability to stream audio from ones handset back to their PC over WiFi/3G. I assume this would in essence be VoIP. While trying to research this idea (I am a database programmer with little or no multimedia experience) all of the discussions center around using SIP to connect to telephone lines, which does not apply here.

Am I looking at this the wrong way? Should I be trying to find some other type of framework rather than VoIP examples?

Many thanks in advance.

You need SIP if you want to establish a session between two pears (like in dialing/ringing/hanging). So this is still applicable if you want to dynamically setup your stream.

But it may be easier to do it statically (like specifying manually the IP port and address of the server)

After the session setup, you'll need a streaming protocol.
The most common is RTP.

I suggest that you use VLC for the PC part:
http://www.videolan.org/videolan/