The present disclosure relates to a decoding apparatus, a decoding method, and a program that can switch, as quickly as possible, a plurality of audio encoded bit streams with synchronized reproduction timing to thereby decode and output the plurality of audio encoded bit streams.An aspect of the present disclosure provides a decoding apparatus including: an acquisition unit that acquires a plurality of audio encoded bit streams; a selection unit that determines a boundary position for switching output of the plurality of audio encoded bit streams and that selectively supplies one of the plurality of acquired audio encoded bit streams to a decoding processing unit according to the boundary position; and the decoding processing unit that applies a decoding process including IMDCT processing to the one input through the selection unit, in which the decoding processing unit skips overlap-and-add in the IMDCT processing corresponding to each frame before and after the boundary position. The present disclosure can be applied to, for example, a reception apparatus, a reproduction apparatus, and the like.