Max Matsuura
The song was recorded in mid–2000 in Tokyo, Japan. Max Matsuura produced both the single version and the album version, with additional production handling by Naoto Suzuki for the single version. HΛL played the keyboard, Suzuki played the guitar and all other instruments were handled by Dai Nagao. "Audience" is a dance song that employs elements of disco music. In comparison, "Duty" was a rock–influenced album and "Audience" was the only dance track on the album.