The invention relates to transform coding/decoding of a digital audio signal represented by a succession of frames, using windows of different lengths. For the coding within the meaning of the invention, it is sought to detect (51) a particular event, such as an attack, in a current frame (Ti): and, at least if said particular event is detected at the start of the current frame (53), a short window (54) is directly applied in order to code (56) the current frame (Ti) without applying a transition window. Thus, the coding has a reduced delay in relation to the prior art. In addition, an ad hoc processing is applied during decoding in order to compensate for the direct passage from a long window to a short window during coding.