The embodiments of the present disclosure disclose a method and device for processing an audio signal. A specific embodiment of the method includes acquiring a head image of a target user and an audio signal to be processed; determining head attitude angles of the target user based on the head image, and determining a distance between a target sound source and the head of the target user; and inputting the head attitude angles, the distance and the audio signal to be processed into a preset head related transfer function to obtain a processed left channel audio signal and a processed right channel audio signal, wherein the head related transfer function is used to characterize a correspondence between the head attitude angles, the distance and the audio signal to be processed, and the processed left channel audio signal and the processed right channel audio signal.