An audio processing device comprises an audio input end, a first resistor, a second resistor, a filter capacitor, a compensating capacitor, an amplifier and an audio output end. The audio input end, the first resistor, the second resistor, the amplifier, and the audio output end are serially connected in sequence, wherein, the negative input end of the amplifier is connected with the first resistor, the output end of the amplifier is connected with the audio output end, the positive input end of the amplifier is earthed, one end of the filter capacitor is connected between the first resistor and the negative output end of the amplifier, the other end of the filter capacitor is earthed, one end of the second resistor is connected with the negative output end of the amplifier, the other end of the second resistor is connected with the output end of the amplifier, one end of compensating capacitor is connected with the negative input end of the amplifier, and the other end of the compensating capacitor is connected with the output end of the amplifier. The audio processing device not only filters audio signal noise through the filter capacitor, but also avoids the phase shift caused by the filtering and improves the signal-to-noise ratio of the output audio through the utilization of the compensation between the filter capacitor and the compensating capacitor, so as to acquire better acoustic quality.