A receiving device includes a receiving unit receiving a transmission signal of audio data sampled by a first clock from a transmitting device, a received data processing unit selectively executing an asynchronous mode process for executing demodulation of the audio data with respect to the transmission signal received in the receiving unit with a second clock which is asynchronous with the first clock and has the same frequency as the first clock and outputting the demodulated audio data and a re-sampling mode process for performing re-sampling with respect to the audio data obtained from the transmission signal received in the receiving unit and outputting the audio data re-sampled with the second clock, and a control unit controlling the received data processing unit to execute any one of the asynchronous mode process and the re-sampling mode process.