A device for controlling an output of first and second digital audio signals having the same contents, comprising: first and second input resamplers (12, 16) configured to convert said first and second digital audio signals inputted through digital audio interfaces (10, 14) into data having the same sampling frequency, respectively; first and second memories (20, 22) configured to store outputs of the first and second input resamplers (12, 16), respectively; first and second pre-processor (24, 26) configured to extract the first and second digital audio signals stored in the first and second memories (20, 22) with audio bandwidths matching each other, respectively; a time difference controller configured to determine a time difference between the first and second digital audio signals outputted from the first and second pre-processors (24, 26) using normalized cross-correlation, and output a time difference determination signal; first and second output speed controllers (30, 32) configured to compensate for the time difference between the first and second digital audio signals by speeding up or down an output of a leading signal between the first and second digital audio signals outputted from the memories (20, 22) according to the time difference determination signal outputted from the time difference controller; a level difference controller configured to determine a level difference between the first and second digital audio signals between which the time difference is compensated for by the first and second output speed controllers (30, 32), and output first and second gain control signals; and a cross-fading controller configured to compensate for the level of the first digital audio signal using the first gain control signal, compensate for the level of the second digital audio signal using the second gain control signal, and add and output the first and second digital audio signals of which the levels are compensated for, wherein when the output of the lagging signal among the first and second digital audio signals is required to be switched to the output of the leading signal, the first and second output speed controllers (30, 32) are configured to compensate for the time difference between the two signals by moving to the time point of the stored leading signal which is synchronized in time with the received lagging signal at the switching request time, and to speed up the output of the stored leading signal until it is synchronized in time with the received leading signal. first and second input resamplers (12, 16) configured to convert said first and second digital audio signals inputted through digital audio interfaces (10, 14) into data having the same sampling frequency, respectively; first and second memories (20, 22) configured to store outputs of the first and second input resamplers (12, 16), respectively; first and second pre-processor (24, 26) configured to extract the first and second digital audio signals stored in the first and second memories (20, 22) with audio bandwidths matching each other, respectively; a time difference controller configured to determine a time difference between the first and second digital audio signals outputted from the first and second pre-processors (24, 26) using normalized cross-correlation, and output a time difference determination signal; first and second output speed controllers (30, 32) configured to compensate for the time difference between the first and second digital audio signals by speeding up or down an output of a leading signal between the first and second digital audio signals outputted from the memories (20, 22) according to the time difference determination signal outputted from the time difference controller; a level difference controller configured to determine a level difference between the first and second digital audio signals between which the time difference is compensated for by the first and second output speed controllers (30, 32), and output first and second gain control signals; and a cross-fading controller configured to compensate for the level of the first digital audio signal using the first gain control signal, compensate for the level of the second digital audio signal using the second gain control signal, and add and output the first and second digital audio signals of which the levels are compensated for, wherein when the output of the lagging signal among the first and second digital audio signals is required to be switched to the output of the leading signal, the first and second output speed controllers (30, 32) are configured to compensate for the time difference between the two signals by moving to the time point of the stored leading signal which is synchronized in time with the received lagging signal at the switching request time, and to speed up the output of the stored leading signal until it is synchronized in time with the received leading signal.