The invention relates to a computer device comprising a memory 108 for storing audio signals 114, in part pre-recorded, each corresponding to a defined source, by means of spatial position data 116, and a processing module 110 for processing these audio signals in real time as a function of the spatial position data. The processing module 110 allows for the instantaneous power level parameters to be calculated on the basis of audio signals 114, the corresponding sources being defined by instantaneous power level parameters. The processing module 110 comprises a selection module 120 for regrouping certain of the audio signals into a variable number of audio signal groups, and the processing module 110 is capable of calculating spatial position data which is representative of a group of audio signals as a function of the spatial position data 116 and instantaneous power level parameters for each corresponding source.