An electronic device for processing an audio signal is provided. The electronic device includes a communication circuit, a microphone, a connector and a processor. The processor identifies whether the external cable connected with a first external electronic device and including a resistor having a resistance value equal to or greater than a designated resistance value is connected to the connector, and in response to identifying that the external cable is connected to the connector, transmit a first audio signal to the first external electronic device through the external cable, and receive a second audio signal including an echo signal and a voice signal through the microphone, and cancel the echo signal corresponding to the first audio signal, based at least partly on a delay time corresponding to the external cable and a parameter related with a filter corresponding to the external cable.