This device for processing audio signals for telecommunication equipment comprises automatic gain control means (18) acting on the level of the received audio signal (Sr) by amplifying and attenuating the signal as a function of the level of the received signal and echo cancelling means (22).The automatic gain control means (18) comprise amplification means (19-b) and attenuation means (19-a) for separately amplifying and attenuating the received signal downstream and upstream of the echo cancelling means (22), when considering the propagation direction of the received signal.