The invention relates to a method for sequencing spectral components of elements to be encoded (A1, . . . , AQ) originating from an audio scene comprising N signals (Sii=1 to N), in which N>1, an element to be encoded comprising spectral components associated with respective spectral bands, characterised in that it comprises the following steps: calculation of the respective influence of at least some spectral components which can be calculated as a function of the spectral parameters originating from at least some of the N signals on the mask-to-noise ratios determined over the spectral bands as a function of the encoding of said spectral components; and allocation of an order of priority to at least one spectral component as a function of the influence calculated for said spectral component compared to the other influences calculated.