Thanks to onQ123
Source - http://www.vgleaks.com/playstation-4-audio-processor-acp/
Here we have some material from Sonys presentations where you can learn more about audio custom hardware in PS4. This dedicated hardware will manage basic tasks, for game or system, relying on the CPU or GPU for advanced tasks.
Another important point is that this audio block is not programmable by developers directly, they could only access it via OS.
Source - http://www.vgleaks.com/playstation-4-audio-processor-acp/