Method and apparatus for processing audio signal

PURPOSE: A method for processing an audio signal and a device for the same capable of encoding, decoding, searching and editing the audio signal is provided to reduce data by encoding minimum information necessary to show the movement of mobile sound source without encoding all of the location information of each frame on a transmission side. CONSTITUTION: A method for processing an audio signal is as follows. An audio signal including at least one mobile sound source is received(S211). Location information about the sound source is received. Movement information showing the location movement of the sound source is generated by using the location information. The audio signal and the movement information are encoded(S213). The signal encoding the movement information about the audio signal including at least one mobile sound source is received. The movement information is distributed to a plurality of speakers in order to output the sound. The frame ratio of the audio signal is changed through movement information.