The invention provides a method for using a sine model to conceal an audio mistake, which belongs to the network and communication field. The operation procedures include: 1. the rebuilding of the whole system is classified into four parallel instances according to the mistakes of a previous frame and a current frame: A. the previous frame and the current frame are both correct and return after being correctly decoded; B. the previous frame is correct and the current frame is wrong, then a time domain model is analyzed and synthesized, and a rebuilding frame is made by overlapping the odd symmetrical section of a synthesized frame and the residual even symmetrical section; C. the previous frame is wrong and the current frame is correct, then a rebuilding frame is made by overlapping the even symmetrical section of the synthesized frame obtained from the model analysis and the residual odd symmetrical section; D. both the previous frame and the current frame are wrong, then the currentframe is treated in a simple way; 2. output the obtained decoding result or the wrongly concealed time domain rebuilding. The method is suitable for treatment under various frame loss rates, and the continuous frame loss probability is relatively small for the medium or low frame loss rates, while the medium or high frame loss rates are treated by using a simple frame loss strategy, which can notcause greater audio distortion.