The present invention relates to an audio signal processing method and an apparatus thereof and more particularly, to a method to encode and decode an audio signal or for rendering in three-dimensional space and an apparatus thereof. According to an aspect of the present invention, provided is the audio signal processing apparatus comprising a receiving unit for receiving rendering information on the audio signal of at least two channels or an object; a control unit for determining decoding execution command information for the audio signal using the rendering information; and a command transfer unit for transmitting the decoding execution command information to the audio signal decoding unit. [Reference numerals] (1220,1240) Encoding a waveform; (1230) Psychoacoustic model; (AA) Object signal 1; (BB) Object signal 2; (CC) Masking threshold 1; (DD) Masking threshold 2
