Here is a quick first draft:

    DynamicModule[{s = 0, pt = {0, 1}}, 
     Column@{ClickPane[
        Dynamic[Show[Refresh[Graphics[ClockGauge[]], UpdateInterval -> 1],
           Graphics[{Red, Point[pt]}]]], 
          (pt = #; s = 30*(1 + ArcTan[-pt[[2]], -pt[[1]]]/Pi)) &], 
       DynamicWrapper[Dynamic@s, 
        If[DateValue["Second"] == Round[s], 
         EmitSound[Sound@SoundNote["C", 0.5, "Flute"]]], 
        UpdateInterval -> 1]}]

I'll leave the further refinement to you.


----------


In response to a [comment](https://mathematica.stackexchange.com/questions/115073/clickable-clock-making-sound#comment319829_115081).    
Using the value of `Clock`:

    DynamicModule[{pt = {0, 1}, secondHand = Line[{{0, 0}, {0, 55}}], clock = 0}, 
     Column@{ClickPane[
        Dynamic[Show[Graphics[Circle[{0, 0}, 60]], 
          Graphics[
           Dynamic[{Rotate[secondHand, (clock = Clock[{0, 59, 1}])*-Pi/30, {0, 0}]}]], 
          Graphics[{Red, Point[pt]}]]], 
        (pt = #; s = 30*(1 + ArcTan[-pt[[2]], -pt[[1]]]/Pi)) &], 
       DynamicWrapper[Dynamic@s, 
        If[clock == Round[s], 
         EmitSound[Sound@SoundNote["C", 0.5, "Flute"]]], 
        UpdateInterval -> 1]}]

Using the rotated `secondHand`:

    DynamicModule[{pt = {0, 1}, secondHand = Line[{{0, 0}, {0, 55}}], rSH}, 
     Column@
      {ClickPane[
        Dynamic[Show[Graphics[Circle[{0, 0}, 60]], 
          Graphics[
           Dynamic[{rSH = Rotate[secondHand, Clock[{0, 59, 1}]*-Pi/30, {0, 0}]}]], 
          Graphics[{Red, Point[pt]}]]], 
        (pt = #; s = 30*(1 + ArcTan[-pt[[2]], -pt[[1]]]/Pi)) &], 
       DynamicWrapper[Dynamic@s, 
        If[rSH[[2]]*-30/Pi == Round[s], 
         EmitSound[Sound@SoundNote["C", 0.5, "Flute"]]], 
        UpdateInterval -> 1]}]