The method for receiving audio data by a device for receiving audio data, according to the present disclosure, comprises the steps of: receiving, from a device for transmitting audio data, playback information of three-dimensional audio content and an encoded three-dimensional audio signal of the three-dimensional audio content; decoding the encoded three-dimensional audio signal; and rendering the decoded three-dimensional audio signal on the basis of the playback information of the three-dimensional audio content, wherein the playback information comprises information about a transition effect of the three-dimensional audio content.