According to the present invention, the sound quality of an apparatus having HDMI outputs exclusive for both of an audio signal and a video signal can be further improved. According to the present invention, even when the calculated value of CTS obtained using a first video clock signal Vc1 generated by a decoder 204 is other than an integer, a value of a second video clock signal Vc2 and an N value are set such that the calculated value of CTS obtained using the second video clock signal Vc2 is an integer. By using the value of second video clock signal Vc2 and the N value set in this manner, an audio reproducing apparatus 103 can generate an audio clock signal Ac having reduced jitter.