For a long time, computational simulation of acoustic phenomena has been used mainly in the design and study of the acoustic properties of concert and lecture halls. Recently, however, there is a growing interest in the use of such simulations in virtual environments in order to enhance users` immersion experience. Generally, we can say that a virtual acoustic environment must be able to accomplish two tasks: simulating the propagation of sound in an environment and reproducing audio with spatial content, that is, in a way that it allows the recognition of the direction of sound propagation. These tasks are the topic of the present dissertation. We begin with a revision of the most common algorithms for the simulation of sound propagation and, briefly, of the reproduction of audio with spatial content. We then present the implementation of a virtual acoustic environment, based on beam tracing algorithms, which simulates the propagation of sound waves in two-dimensional environments. As most of the computation is made in a pre-processing stage, the virtual acoustic environment implemented is appropriate only for spatially fixed sound sources. The propagation paths computed are made of specular reflections and of diffractions.