A device and method capable of performing image following type audio control or image non-following type audio control are implemented. Images in different directions are selectively displayed on the display unit, and an output audio is controlled in accordance with an image display. A data processing unit executes image following type audio control of moving an audio source direction in accordance with movement of the display image of the display unit and image non-following type audio control of not moving the audio source direction in accordance with the movement of an image in units of individual controllable audio elements. The data processing unit acquires audio control information from an MP4 file or a media presentation description (MPD) file and executes either the image following type audio control or the image non-following type audio control in accordance with the acquired audio control information in units of individual controllable audio elements.