A moving image/audio recording apparatus in which failure of recording due to erroneous operation and operation timing deviation can be prevented is implemented. Moving image data and audio data prior to the start of recording are multiplexed by a multiplexing unit 103. The multiplexed data is temporarily stored in a built-in memory 104. A control unit 106 which has received an instruction to start a going back recording changes the going back recording start time to the time subsequent to the time when the encoding conditions or channels are changed to those at the time of the instruction to start recording if the encoding condition or the channel at the time which goes back by a period of time preset as the going back time is different from that at the time of the instruction to start recording and consecutively reads out the multiplexed data from the memory 104 for recording them in a recording unit 105 via a changeover switch 108. If the first frame at the time to start the going back recording on the recording unit 105 is not a key frame, recording is started with a key frame which is closest to the time to start the going back recording.