A virtual reality (VR) audio rendering system and method using pre-computed impulse responses (IRs) to generate audio frames in a VR setting for rendering. Based on a current position of a user or a VR object, a set of possible motions are predicted and a set of IRs are pre-computed by using a Geometric Acoustic (GA) model of a virtual scene. Once a position change is actually detected, one of the pre-computed IRs is selected and convolved with a set of audio frames to generate modified audio frames for rendering. As the modified audio frames are generated by using pre-computed IR without requiring intensive ray tracing computations, the audio latency can be significantly reduced.