According to an aspect of an embodiment, an audio generation method includes: receiving an audio signal through at least one microphone; generating an input channel signal corresponding to each of the at least one microphone based on the received audio signal; generating a virtual input channel signal based on the input channel signal; generating additional information including reproduction locations of the input channel signal and the virtual input channel signal; and transmitting a multi-channel audio signal and the additional information, the multi-channel audio signal including the input channel signal and the virtual input channel signal.