Method, apparatus and systems for audio decoding and encoding

An audio processing system for decoding an audio bitstream segmented into audio frames carrying audio data, the audio processing system comprising:

• a dequantization stage adapted to receive quantized spectral coefficients corresponding to one audio frame in the audio bitstream, and to output a first frequency-domain representation of an intermediate signal;
• an inverse transform stage adapted to receive the first frequency-domain representation of the intermediate signal and output, based thereon, a first time-domain representation of the intermediate signal;
• an analysis filterbank for receiving the first time-domain representation of the intermediate signal and outputting a second frequency-domain representation of the intermediate signal;
• a synthesis filterbank for receiving the second frequency-domain representation and outputting a second time-domain representation of a processed audio signal;
• and
• a sample rate converter for receiving said second time-domain representation of the processed audio signal and outputting a reconstructed audio signal sampled at a target sampling frequency.