An audio processing system (100) accepts an audio bitstream having one of a plurality of predefined audio frame rates. The system comprises a front-end component (110), which receives a variable number of quantized spectral components, corresponding to one audio frame in any of the predefined audio frame rates, and performs an inverse quantization according to predetermined, frequency-dependent quantization levels. The front-end component may be agnostic of the audio frame rate. The audio processing system further comprises a frequency-domain processing stage (120) and a sample rate converter (130), both of which provide a reconstructed audio signal sampled at a target sampling frequency independent of the audio frame rate. By its frame-rate adaptability, the system can be configured to operate frame-synchronously in parallel with a video processing system that accepts plural video frame rates.