Disclosed is a device for processing an audio signal, which renders an audio signal. The device for processing an audio signal includes a processor. The processor receives metadata including an audio signal and first element reference distance information and renders a first element signal on the basis of the first element reference distance information, wherein the first element reference distance information indicates the reference distance of an element signal. The audio signal is capable of including a second element signal which may be simultaneously rendered with the first element signal, and the metadata is capable of including second element distance information indicating the distance of the second element signal. The number of bits required for representing the first element reference distance information is smaller than the number of bits required for representing the second element distance information.