The present invention relates to a method and an apparatus for processing a signal, which are used for effectively reproducing an audio signal, and more particularly, to a method and an apparatus for processing a signal, which are used for implementing binaural rendering for reproducing multi-channel or multi-object audio signals in stereo with a low calculation amount.To this end, provided are a method for processing an audio signal including: receiving multi-audio signals including multi-channel or multi-object signals, each of the multi-audio signals including a plurality of subband signals, and the plurality of subband signals including a signal of a first subband group having low frequencies and a signal of a second subband group having high frequencies based on a predetermined frequency band; receiving at least one parameter corresponding to each subband signal of the second subband group, the at least one parameter being extracted from binaural room impulse response (BRIR) subband filter coefficients corresponding to each subband signal of the second subband group; and performing tap-delay line filtering of the subband signal of the second subband group by using the received parameter and an apparatus for processing an audio signal using the same.