A method for
processing an
audio signal, an electronic apparatus, and a computer-readable recording medium that records a program, the method, the electronic apparatus, and the program enabling appropriately-engineered sound to be listened to on various devices. After model information about a model of a device to which an
audio signal is supplied has been acquired, from among a plurality of sound-setting information items associated with this model information, one of the sound-setting information items, the one corresponding to a type of sound, the type having been specified in accordance with an instruction to be input, is selected. Then, an
audio signal is processed in accordance with this selected one of the sound-setting information items, and the processed audio
signal is supplied to the device.