Improved location of an acoustic source

A method of processing audio signals acquired by at least one microphone to locate a sound source in a space having a wall. The method includes applying a time-frequency transform to the acquired signals and expressing a general complex velocity vector with a real part and an imaginary part in the frequency domain. The vector has a denominator with a component other than an omnidirectional component and characterizes a composition between: a first acoustic path, direct between the source and the microphone, represented by a first vector, and a second acoustic path resulting from a reflection on the wall and represented by a second vector. The second path has a delay relative to the direct path. A direction of the direct path, a distance from the source to the microphone, and/or a distance from the source to the wall is determined as a function of the delay and the vectors.