1. A method for processing an audio signal, the method comprising:receiving multi-audio signals including multi-channel or multi-object signals, each of the multi-audio signals including a plurality of subband signals, and the plurality of subband signals being classified into a first subband group having only low-frequency subband signals determined based on a predetermined frequency band and a second subband group having only high-frequency subband signals determined based on the predetermined frequency band;
performing, by a fast convolution unit, fast convolution on each low-frequency subband signal of the first subband group;
receiving, by a tap-delay line processing unit, at least one parameter corresponding to each high-frequency subband signal of the second subband group, the at least one parameter being extracted from binaural room impulse response (BRIR) subband filter coefficients corresponding to each high-frequency subband signal of the second subband group; and
performing, by the tap-delay line processing unit, one-tap-delay line filtering of each high-frequency subband signal of the second subband group by using the received parameter.