Method for processing audio signals acquired by a microphonic system, with a view to locating at least one audio source in a space comprising at least one wall, wherein: - a time-frequency transform is applied to the acquired signals, - on the basis of the acquired signals, a velocity vector V(f), which is complex having a real part and an imaginary part, is expressed in the frequency domain, the velocity vector characterizing a composition between: * a direct first acoustic path between the source and the microphonic system, which path is represented by a first vector U0 giving a direction (DoA) of the direct path, and * at least one second acoustic path resulting from reflection from the wall and represented by a second vector U1, the second path having, to the microphonic system, a first delay TAU1, with respect to the direct path, - the first vector U0 is determined (S8, S15) from an average over a set of frequencies of the real part of the velocity vector V(f) expressed in the frequency domain (Eq.24), and the delay TAU1 and the second vector U1 are determined at least depending on said velocity vector, and - depending on the delay TAU1, on the first vector U0 and on the second vector U1, at least one parameter among the following parameters is determined: * a distance d0 from the source to the microphonic system, * a distance z0 from the source to said wall. with a view to locating at least one audio source in a space comprising at least one wall, wherein: - a time-frequency transform is applied to the acquired signals, - on the basis of the acquired signals, a velocity vector V(f), which is complex having a real part and an imaginary part, is expressed in the frequency domain, the velocity vector characterizing a composition between: * a direct first acoustic path between the source and the microphonic system, which path is represented by a first vector U0 giving a direction (DoA) of the direct path, and * at least one second acoustic path resulting from reflection from the wall and represented by a second vector U1, - a time-frequency transform is applied to the acquired signals, - on the basis of the acquired signals, a velocity vector V(f), which is complex having a real part and an imaginary part, is expressed in the frequency domain, the velocity vector characterizing a composition between: * a direct first acoustic path between the source and the microphonic system, which path is represented by a first vector U0 giving a direction (DoA) of the direct path, and * at least one second acoustic path resulting from reflection from the wall and represented by a second vector U1, * a direct first acoustic path between the source and the microphonic system, which path is represented by a first vector U0 giving a direction (DoA) of the direct path, and * at least one second acoustic path resulting from reflection from the wall and represented by a second vector U1, the second path having, to the microphonic system, a first delay TAU1, with respect to the direct path, - the first vector U0 is determined (S8, S15) from an average over a set of frequencies of the real part of the velocity vector V(f) expressed in the frequency domain (Eq.24), and the delay TAU1 and the second vector U1 are determined at least depending on said velocity vector, and - depending on the delay TAU1, on the first vector U0 and on the second vector U1, at least one parameter among the following parameters is determined: * a distance d0 from the source to the microphonic system, * a distance z0 from the source to said wall. - the first vector U0 is determined (S8, S15) from an average over a set of frequencies of the real part of the velocity vector V(f) expressed in the frequency domain (Eq.24), and the delay TAU1 and the second vector U1 are determined at least depending on said velocity vector, and - depending on the delay TAU1, on the first vector U0 and on the second vector U1, at least one parameter among the following parameters is determined: * a distance d0 from the source to the microphonic system, * a distance z0 from the source to said wall. * a distance d0 from the source to the microphonic system, * a distance z0 from the source to said wall.