A method for processing audio data by an audio processing device according to the present disclosure comprises the steps of: receiving, from an audio reproduction device, information on reproduction environment of the audio reproduction device; generating an audio signal by processing an audio bitstream on the basis of the information on reproduction environment; generating an InfoFrame including characteristic information of the generated audio signal; and transmitting the generated audio signal and the generated InfoFrame to the audio reproduction device, wherein the audio bitstream includes a virtual reality (VR) audio bitstream or an augmented reality (AR) audio bitstream.