The invention provides an audio recording testing method, which comprises the following steps that: a control host computer controls a precision audio analysis meter to generate simulated audio signal with different frequencies and different signal amplitudes and input the signal into a customer computer; the simulated audio signal are recorded and switched into digital audio signal by a built-insound card in the customer computer; the digital audio signal is output to a digital signal input port of the precision audio analysis meter in an integrity way by the control of the customer computer; the digital audio signal are tested and analyzed by the precision audio analysis meter that is controlled by audio frequency testing program arranged in the control host computer, and testing and analysis results are produced. The invention also provides an audio frequency recording and testing device. The invention can carry out complete simulated audio frequency recording and testing and realize real-time analysis of the testing results, which has accurate and authentic tested data, simple testing process and high testing speed.