The method and apparatus described herein generates realistic audio for a virtual reality simulation based on the position (location and orientation) of a participant's head. The audio may be generated based on independent and dependent audio profiles. The independent audio profile represents the participant-independent propagation of sound from a virtual source to each of one or more virtual objects in the simulation. The dependent audio profile represents the propagation of the sound from each of the one or more virtual objects to the head or ears of the participant based on a position of the participant's head or ears. An audio processor generates the desired audio signal at the head of the participant by combining the dependent and independent audio profiles to determine a total audio profile for the virtual source, and filtering an audio wave corresponding to the virtual source based on the total audio profile.