Disclosed is a system and method for implementing compression coding of audio signals, such as speech signals, using two long-term prediction (LTP) models. The method determines the parameters of a second long-term prediction model on the basis of the parameters of at least one first LTP model. The present invention is aimed at switching from an LTP model with a single coefficient (monotap) to an LTP model with several coefficients, (multitap) and vice versa, as well as at switching between two multitap LTP models. The complexity of the method may be adjusted, especially as a function of a desired compromise between a target complexity and a desired quality. A device for implementing the method according to the invention is, moreover, very useful for multiple codings in cascade (transcodings) or in parallel (multi-codings and multi-mode codings).