Disclosed are a sound tracing apparatus and a sound tracing method, and the sound tracing apparatus includes a first acceleration structure generation unit configured to generate a first acceleration structure for a static scene in a sound space, an intersection test execution unit configured to perform an intersection test on each of a plurality of dynamic objects constituting a dynamic scene in the sound space to detect whether or not the dynamic object affects a sound propagation path, a second acceleration structure generation unit configured to select the dynamic objects that affect the sound propagation path as a result of the intersection test and then generate the second acceleration structure for the dynamic scene, and a sound generation unit configured to generate a 3D sound by performing sound tracing based on the first and second acceleration structures.