An audio output apparatus is disclosed. The present apparatus comprises: a communication unit; a memory; an audio output unit; and a processor. When information regarding an external apparatus is received through the communication unit, the processor: determines a role of each apparatus on the basis of information stored in the memory and the received information; divides one piece of audio content into a plurality of audio elements; transmits an audio element corresponding to a role of the external apparatus to one external apparatus; and controls the audio output unit to output the audio element according to an output of the external apparatus. Accordingly, harmonious audio enjoyment becomes possible.