The present invention relates to a method for processing an audio signal, and the method comprises the steps of: receiving an audio signal; determining a coding mode corresponding to a current frame, by receiving network information for indicating the coding mode; encoding the current frame of said audio signal according to said coding mode; and transmitting said encoded current frame, wherein said coding mode is determined by the combination of a bandwidth and bit rate, and said bandwidth includes two or more bands among a narrowband, a wideband, and a super wideband.
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