To provide an AV equipment in which the L/MONO function can be realized by software processing, and to provide an audio input method for the AV equipment.

The AV equipment 10 is provided with an audio input terminal 21 consisting of a left side connection terminal 22a and a right side connection terminal 23a that receives an external audio signal. When a stereo audio signal or a monaural audio signal is given respectively to the left side connection terminal 22a and the right side connection terminal 23a, the AV device 10 outputs a stereo audio output or a monaural audio output with an audio signal processing section 26 having a storage means 27 storing a program 28 for selection control processing through arithmetic operations, and is provided with a signal changeover means 25 that receives a control command from the audio signal processing section 26, and an audio processing means 24 that processes an audio signal outputted from the signal changeover means 25.