An audio processing apparatus and an audio processing method are provided. The audio processing apparatus includes a microphone array, a processor, and an audio signal processor. The microphone array is configured to provide an external audio signal having a first sampling frequency. The external audio signal includes a first audio signal and a second audio signal. The processor provides a first setting command and a second setting command according to the external audio signal and the second audio signal. The audio signal processor generates the second audio signal having a second sampling frequency according to the first setting command, adjusts the second sampling frequency of the second audio signal to the first sampling frequency according to the second setting command, and separates the first audio signal in the external audio signal according to the second audio signal having the first sampling frequency.