| CPC G10L 21/055 (2013.01) [G10L 19/022 (2013.01); G10L 19/167 (2013.01); H04N 21/2368 (2013.01); H04N 21/4302 (2013.01); H04N 21/4398 (2013.01); G10L 19/22 (2013.01)] | 3 Claims |

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1. 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.
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