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Embodiments of this specification are directed to the provision of a method for setting audio codec information Supportable by a Smart phone in a headset prior to call connection between the headset and the Smart phone. Furthermore, embodiments of this specification are directed to the provision of a method for directly sending and receiving (or transceiving) an audio stream from an external device (or remote device) to and from a Bluetooth headset without decoding/encoding the audio stream in a Smartphone in Such a manner that a negotiation is performed with a codec designated in a media negotiation procedure when call connection with the external device is set up by sending and receiving the Supportable audio codec informa tion of the Bluetooth headset.