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Comment by Tiefflieger

They appear if you have Whispering Shard of Power equipped or in your bags.
I assume killing the soul while equipped will grant you the procc described in Whispering Shard of Power info:

A voice whispers to you, periodically compelling you to follow its instructions. If you comply, you will be rewarded with # of your highest secondary stat for 20 sec.

Source: https://us.forums.blizzard.com/en/wow/t/innocent-soul-appearing-at-random-during-combat/1040352/7

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Innocent Soul

This NPC can be found in Vale of Eternal Blossoms (47), Sinfall (35), Uldum (35), Darkshore (26), Mechagon (25), Antoran Wastes (24), Stormsong Valley (22), The Azure Span (20), Thaldraszus (16), Siege of Orgrimmar , The Ember Court (11), Antorus, the Burning Throne , Hellfire Citadel , Tazavesh, the Veiled Market , Sanctum of Domination , The Adamant Vaults (4), Tomb of Sargeras , Black Rook Hold , The Nighthold , Castle Nathria , Dragon Soul , Icecrown Citadel , Theater of Pain , De Other Side , Grimrail Depot , Operation: Mechagon , Sepulcher of the First Ones , Shado-Pan Monastery , Spires of Ascension , Bastion (3), Halls of Atonement , Maldraxxus (3), Mogu'shan Palace , Stormstout Brewery , The Necrotic Wake , Vault of the Wardens , Ardenweald (2), Battle of Dazar'alor , Gate of the Setting Sun , Plaguefall , Sanguine Depths , Scarlet Halls , Scarlet Monastery , Scholomance , Throne of Thunder , Uldaman , Korthia , Mists of Tirna Scithe , Shadowfang Keep , The Maw , and The Waking Shores .

Innocent Soul

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