Provided is a sink device with which it is possible to acquire audio format information appropriate for a source device. The sink device is connected to the source device in a manner that allows communication in both directions. The sink device is provided with a first memory and a control unit. The first memory stores a plurality of types of audio format information including information which indicates audio formats that can be processed by the sink device. The control unit selects, from the plurality of types of audio format information stored in the first memory, one type of audio format information corresponding to receiver format information which indicates the audio format that can be processed by the receiver device connected to the sink device. The control unit then outputs the selected audio format information to the source device.
