Method for switching rate- and bandwidth-scalable audio decoding rate

Is a converting bit rate of the audio signal of audio encoding system code of the decoding method, wherein a decoding dependence bit rate processing step. The according to the invention, a initial bit rate to side bit rate conversion, wherein the method comprises an initial bit rate signal to the final bit rate converting said signal of continuously varying, wherein the power or two of post-processing. Applied to the data packet network VoIP the transmission of voice and/or audio signal.