A method and apparatus for performing binaural rendering of an audio signal are provided. The method includes identifying an input signal that is based on an object, and metadata that includes distance information indicating a distance to the object, generating a binaural filter that is based on the metadata, using a binaural room impulse response, obtaining a binaural filter to which a low-pass filter (LPF) is applied, using a frequency response control that is based on the distance information, and generating a binaural-rendered output signal by performing a convolution of the input signal and the binaural filter to which the LPF is applied.