The present invention provides an apparatus and a method for emulating audio. The apparatus comprises an echo device, a reverberation device, an audio source device and a first signal synthesizer. Wherein, the echo device receives an audio source signals and applies thereof for generating echo signal and feedback signal; the reverberation device receives the audio source signal and applies thereof in accordance with the feedback signal of the echo device for generating a reverberation signal; the audio source device receives the audio source signal and applies thereof for outputting a direct audio source signal; and the first signal synthesizer is used to receive and synthesize the echo signal, the reverberation signal and the direct audio source signal so as to output a first synthesized signal, which is an audio effect emulation signal.