An audio processing device, comprising: a main processing unit, comprising a first audio interface; an audio processing unit, comprising a second audio interface, wherein the audio processing unit is controlled by the main processing unit to receive an audio signal and process the same; the audio processing device further comprising: a control unit, coupled to the main processing unit and the audio processing unit, wherein the main processing unit controls the audio processing unit to receive the audio signal and process the same through a control interface of the control unit, wherein the audio processing unit reads an encoded file from the control unit to set a plurality of audio receiving and processing modes; and a codec, respectively coupled to the main processing unit through the first audio interface and coupled to the audio processing unit through the second audio interface, wherein the codec converts the audio signal complying with the second audio interface into a converted audio signal complying with the first audio interface, so as to transfer the converted audio signal to the main processing unit, and the main processing unit processes audio data by using the codec and the audio processing unit, and characterized in that: the codec is coupled to the audio processing unit through at least one general purpose input output pin (GPIO1, GPIO2) and the second audio interface, wherein the codec obtains an audio receiving and processing mode signal from the main processing unit through the first audio interface, and transmits the audio receiving and processing mode signal to the audio processing unit through the at least one general purpose input output pin (GPIO1, GPIO2), so as to control the audio processing unit to select one of the audio receiving and processing modes. a main processing unit, comprising a first audio interface; an audio processing unit, comprising a second audio interface, wherein the audio processing unit is controlled by the main processing unit to receive an audio signal and process the same; the audio processing device further comprising: a control unit, coupled to the main processing unit and the audio processing unit, wherein the main processing unit controls the audio processing unit to receive the audio signal and process the same through a control interface of the control unit, wherein the audio processing unit reads an encoded file from the control unit to set a plurality of audio receiving and processing modes; and a codec, respectively coupled to the main processing unit through the first audio interface and coupled to the audio processing unit through the second audio interface, wherein the codec converts the audio signal complying with the second audio interface into a converted audio signal complying with the first audio interface, so as to transfer the converted audio signal to the main processing unit, and the main processing unit processes audio data by using the codec and the audio processing unit, and characterized in that: the codec is coupled to the audio processing unit through at least one general purpose input output pin (GPIO1, GPIO2) and the second audio interface, wherein the codec obtains an audio receiving and processing mode signal from the main processing unit through the first audio interface, and transmits the audio receiving and processing mode signal to the audio processing unit through the at least one general purpose input output pin (GPIO1, GPIO2), so as to control the audio processing unit to select one of the audio receiving and processing modes. a control unit, coupled to the main processing unit and the audio processing unit, wherein the main processing unit controls the audio processing unit to receive the audio signal and process the same through a control interface of the control unit, wherein the audio processing unit reads an encoded file from the control unit to set a plurality of audio receiving and processing modes; and a codec, respectively coupled to the main processing unit through the first audio interface and coupled to the audio processing unit through the second audio interface, wherein the codec converts the audio signal complying with the second audio interface into a converted audio signal complying with the first audio interface, so as to transfer the converted audio signal to the main processing unit, and the main processing unit processes audio data by using the codec and the audio processing unit, and characterized in that: the codec is coupled to the audio processing unit through at least one general purpose input output pin (GPIO1, GPIO2) and the second audio interface, wherein the codec obtains an audio receiving and processing mode signal from the main processing unit through the first audio interface, and transmits the audio receiving and processing mode signal to the audio processing unit through the at least one general purpose input output pin (GPIO1, GPIO2), so as to control the audio processing unit to select one of the audio receiving and processing modes. the codec is coupled to the audio processing unit through at least one general purpose input output pin (GPIO1, GPIO2) and the second audio interface, wherein the codec obtains an audio receiving and processing mode signal from the main processing unit through the first audio interface, and transmits the audio receiving and processing mode signal to the audio processing unit through the at least one general purpose input output pin (GPIO1, GPIO2), so as to control the audio processing unit to select one of the audio receiving and processing modes.