Audio coding and decoding apparatuses and methods which support fine granularity scalability (FGS) using harmonic information of a high-band audio signal or wideband error audio signal when performing wideband audio coding and decoding, and recording mediums on which the methods are stored. The audio coding method includes detecting harmonics of a high-band audio signal or wideband error audio signal of an input audio signal; determining an order of the detected harmonics; and coding the detected harmonics based on the determined order.