A method in an apparatus, the apparatus being configured to perform signal processing on audio data of a first sampling rate, the method comprising: receiving audio data of a second sampling rate, the second sampling rate being higher than the first sampling rate; applying filtering to the audio data of the second sampling rate to thereby produce first filtered audio data and second filtered audio data, the first filtered audio data comprising mainly component frequencies in the range which is audible to the human ear, the second filtered audio data comprising mainly components frequencies above the range which is audible to the human ear; applying first signal processing to the first filtered audio data, wherein said applying first signal processing comprises applying at least one of: dialog enhancement, volume levelling or equalization; and applying second signal processing to the second filtered audio data, the second signal processing having a lower computational complexity than the first signal processing, wherein the apparatus is configured to use a filter bank to convert the audio data of the first sampling rate into the frequency domain before performing the signal processing on it, and wherein said applying filtering to the audio data of the second sampling rate comprises applying an adapted version of the filter bank to the audio data of the second sampling rate, wherein the filter bank generates a first number of bands of frequency-domain audio data and the adapted version thereof generates a second number of bands of frequency-domain audio data, the second number being higher than the first number, the ratio of the first number of bands to the second number of bands being the same as the ratio of the first sampling rate to the second sampling rate, and wherein all of the bands of frequency-domain audio data have substantially the same bandwidth. receiving audio data of a second sampling rate, the second sampling rate being higher than the first sampling rate; applying filtering to the audio data of the second sampling rate to thereby produce first filtered audio data and second filtered audio data, the first filtered audio data comprising mainly component frequencies in the range which is audible to the human ear, the second filtered audio data comprising mainly components frequencies above the range which is audible to the human ear; applying first signal processing to the first filtered audio data, wherein said applying first signal processing comprises applying at least one of: dialog enhancement, volume levelling or equalization; and applying second signal processing to the second filtered audio data, the second signal processing having a lower computational complexity than the first signal processing, wherein the apparatus is configured to use a filter bank to convert the audio data of the first sampling rate into the frequency domain before performing the signal processing on it, and wherein said applying filtering to the audio data of the second sampling rate comprises applying an adapted version of the filter bank to the audio data of the second sampling rate, wherein the filter bank generates a first number of bands of frequency-domain audio data and the adapted version thereof generates a second number of bands of frequency-domain audio data, the second number being higher than the first number, the ratio of the first number of bands to the second number of bands being the same as the ratio of the first sampling rate to the second sampling rate, and wherein all of the bands of frequency-domain audio data have substantially the same bandwidth. wherein the apparatus is configured to use a filter bank to convert the audio data of the first sampling rate into the frequency domain before performing the signal processing on it, and wherein said applying filtering to the audio data of the second sampling rate comprises applying an adapted version of the filter bank to the audio data of the second sampling rate, wherein the filter bank generates a first number of bands of frequency-domain audio data and the adapted version thereof generates a second number of bands of frequency-domain audio data, the second number being higher than the first number, the ratio of the first number of bands to the second number of bands being the same as the ratio of the first sampling rate to the second sampling rate, and wherein all of the bands of frequency-domain audio data have substantially the same bandwidth.