The present disclosure relates to a method, device, and computer program for controlling audio data in a wireless communication system, and a recording medium therefor. A method for controlling audio data by a first device in a wireless communication system, according to an embodiment of the present disclosure, may comprise the steps of: acquiring an audio policy; receiving information regarding a plurality of audio streams from one or more second devices; selecting one or more audio streams on the basis of the information regarding the plurality of audio streams and the audio policy; and performing a setup procedure for the selected one or more audio streams.