Provided are a method and an apparatus for encoding and decoding an audio signal. A method for encoding an audio signal includes receiving a transformed audio signal, dividing the transformed audio signal into a plurality of subbands, performing a first sinusoidal pulse coding operation on the subbands, determining a performance region of a second sinusoidal pulse coding operation among the subbands on the basis of coding information of the first sinusoidal pulse coding operation, and performing the second sinusoidal pulse coding operation on the determined performance region, wherein the first sinusoidal pulse coding operation is performed variably according to the coding information. Accordingly, it is possible to further improve the quality of a synthesized signal by considering the sinusoidal pulse coding of a lower layer when encoding or decoding an audio signal in an upper layer by a layered sinusoidal pulse coding scheme.