A method and apparatus for processing audio data are provided. When an encoded audio bitstream sampled at a sampling frequency is received, a resampling ratio for processing the encoded audio bitstream is computed. If the the resampling ratio is within the resampling threshold range, then the encoded audio bitstream is processed in frequency domain and a desired number of audio samples per frame are outputted according to the resampling ratio. The encoded audio bitstream is processed in frequency domain using sample rate converter integrated into a filter bank of an audio decoder. If the resampling ratio is outside the resampling threshold range, then the encoded audio bitstream is processed in time domain and a desired number of audio samples per frame are outputted according to the resampling ratio.