A method of representing an audio signal as an audio bitstream, the method comprising: encoding a segment of the audio signal as one decodable set of audio data by at least performing signal analysis, on the segment of the audio signal, with a basic stride corresponding to a first number of samples of the audio signal, the decodable set of audio data corresponding to a first frame rate and to a first number of samples of the audio signal per frame; breaking the decodable set of audio data into N portions ( D 1, D 2,..., D N), where N ≥ 2; forming N bitstream frames ( F 1, F 2,..., F N) carrying the respective portions, wherein the N bitstream frames represent the decodable set of audio data and corresponds to a second number of samples of the audio signal per frame ( F 1, F 2,..., F N), wherein the first number of samples per frame is N times the second number of samples per frame, and wherein the N bitstream frames having a second frame rate which is N times the first frame rate; and outputting a bitstream segmented into bitstream frames including the N bitstream frames previously formed, wherein the method further comprises: in response to the stream of video frames comprising a video frame of a certain type, encoding a segment of the audio signal temporally related to said video frame as a second decodable set of audio data by at least performing signal analysis, on the segment of the audio signal temporally related to said video frame, with a shortened stride corresponding to the second number of samples of the audio signal, the second decodable set of audio data corresponding to said second frame rate and said second number of samples of the audio signal per frame; and including a bitstream frame carrying the second decodable set of audio data in the bitstream, said bitstream frame being independently decodable into a segment, or a sub-segment, of the audio signal. encoding a segment of the audio signal as one decodable set of audio data by at least performing signal analysis, on the segment of the audio signal, with a basic stride corresponding to a first number of samples of the audio signal, the decodable set of audio data corresponding to a first frame rate and to a first number of samples of the audio signal per frame; breaking the decodable set of audio data into N portions ( D 1, D 2,..., D N), where N ≥ 2; forming N bitstream frames ( F 1, F 2,..., F N) carrying the respective portions, wherein the N bitstream frames represent the decodable set of audio data and corresponds to a second number of samples of the audio signal per frame ( F 1, F 2,..., F N), wherein the first number of samples per frame is N times the second number of samples per frame, and wherein the N bitstream frames having a second frame rate which is N times the first frame rate; and outputting a bitstream segmented into bitstream frames including the N bitstream frames previously formed, wherein the method further comprises: in response to the stream of video frames comprising a video frame of a certain type, encoding a segment of the audio signal temporally related to said video frame as a second decodable set of audio data by at least performing signal analysis, on the segment of the audio signal temporally related to said video frame, with a shortened stride corresponding to the second number of samples of the audio signal, the second decodable set of audio data corresponding to said second frame rate and said second number of samples of the audio signal per frame; and including a bitstream frame carrying the second decodable set of audio data in the bitstream, said bitstream frame being independently decodable into a segment, or a sub-segment, of the audio signal. in response to the stream of video frames comprising a video frame of a certain type, encoding a segment of the audio signal temporally related to said video frame as a second decodable set of audio data by at least performing signal analysis, on the segment of the audio signal temporally related to said video frame, with a shortened stride corresponding to the second number of samples of the audio signal, the second decodable set of audio data corresponding to said second frame rate and said second number of samples of the audio signal per frame; and including a bitstream frame carrying the second decodable set of audio data in the bitstream, said bitstream frame being independently decodable into a segment, or a sub-segment, of the audio signal.