An audio processor is provided which includes a digital signal processor for processing a digital audio data in an inputted digital audio file and a digital analog converter for converting the digital audio data processed by the digital signal processor into an analog audio data in accordance with a sampling frequency of the digital audio data. The digital signal processor adds a silent data of predetermined amount of time which is the same or longer as time for completing a setting of the sampling frequency in a beginning of the digital audio data in the inputted digital audio file.