Ththe focus of this paper is to improve the efficiency of AE source coordinates determination in isotropic metal products. Generally, the transition of elastic energy released by internal damages can be measured by the group of piezoelectric transducers (receiving AE sensors) bonded to the surface of an object under study. When the time difference of arrival (TDOA) \(u_{th}\) is registered by each AE sensor and wave velocity \(V_{g}\) of acoustic signals is calculated, the emission source position can be obtained [9]. As a rule, the acoustic wave velocity in the media is estimated in accordance with the standardized Hsu-Nielsen test (breaking the lead of a pencil with a diameter of 0.3 mm). However, the standard algorithm for measuring wave velocity \(V_{g}\) can fail to meet the accuracy requirement due to the great attenuation of high-frequency modes of the spectrum of the acoustic signal in the tested material. As a result, there is a significant effect on the shape of the recorded AE signals and the parameter \(\Delta t\). Moreover, the accuracy of the AE sources localization determined by the conventional method using the threshold approach mostly depends on the fixed thresholding level for the acoustic signals \(u_{th}\) and bandwidth of digital filters \(\Delta f\). Additionally, it should be mentioned that these characteristics can cause a considerable effect on the acoustic wave velocity parameter. To reduce the influence of the dispersion properties of the acoustic channel on the determination of AE source location coordinates, the \"\(\Delta t\)-mapping\" algorithm [10; 11; 12] can be applied. It includes the recording of \(\Delta t\) values during preliminary tests. Implementation of the \"\(\Delta t\) -mapping\" location algorithm allows detecting AE sources coordinates without using the \(V_{g}\) parameter. In this paper, the positioning error of the linear location technique which is typically used to determine the AE source location [13] has been assessed in reliance on the combination of both experimental and simulation results. The developed approach for the error estimation contains a FE model construction of the AE signals localization. The generation and registration of acoustic signals using piezoelectric AETs are simulated. Referring to [5], the spectrum of the recorded AE signals is the product of the amplitude-frequency characteristics (AFC) of the acoustic path, the AE source, and the receiving transducer. To build a reliable finite element model of the localization process of AE signals, it is necessary to determine each of the above frequency characteristics. The frequency response of the acoustic signal source can be represented as a broadband spectrum in the frequency range used for recording AE signals. The frequency characteristics of the receiving transducers can be modeled based on the information given in the equipment passport. The most difficult task is to determine the frequency response of the acoustic path since its solution requires numerous preliminary tests to assess the characteristics of propagation, attenuation, and conversion of the main modes of the recorded AE signals. Taking into account the combined effect of the frequency characteristics of the AETs and the acoustic path when constructing a finite element model, it is proposed to transform the receiving transducer models so that the shape of their frequency characteristics correlates with the spectrum of the recorded AE signals. The model development is carried out according to the results of preliminary experimental studies. The experimental part consists of imitating acoustic signals on the surface of the test object using a broadband transducer. Preliminary experimental tests are needed due to the lack of a priori information on the influence of the frequency characteristics of the receiving transducers and the acoustic path on the spectrum of the recorded AE signals.