An electronic device according to various embodiments of the present invention may comprise: a gyro sensor for sensing rotation of an electronic device; a memory for storing a plurality of head related transfer functions corresponding to a plurality of directions; and a processor configured to generate a stereo signal by applying, to an audio signal, a first head related transfer function corresponding to a first direction, generate a stereo signal by applying, to the audio signal, a second head related transfer function corresponding to a third direction symmetric to a second direction with reference to the first direction when the electronic device rotates from the first direction to the second direction, and generate a stereo signal by applying the first head related transfer function to the audio signal when a pre-designated time elapses after the electronic device rotates from the first direction to the second direction.