A signal processing apparatus includes an input attribute determination section for determining an input attribute representing at least one of a type of an audio codec, a sampling frequency and a number of channels of an input signal; and an input signal processing section for processing the input signal. The input signal processing section determines whether the input attribute has been changed based on a determination result provided by the input attribute determination section; and when a calculation remainder generated in the input signal processing section by the change in the input attribute, the input signal processing section assigns at least apart of the calculation remainder to processing of the input signal.