Audio encoder with a signal-dependent number and precision control, audio decoder, and related methods and computer programs

An audio encoder for encoding audio input data (11) comprises: a preprocessor (10) for preprocessing the audio input data (11) to obtain audio data to be coded; a coder processor (15) for coding the audio data to be coded; and a controller (20) for controlling the coder processor (15) so that, depending on a first signal characteristic of a first frame of the audio data to be coded, a number of audio data items of the audio data to be coded by the coder processor (15) for the first frame is reduced compared to a second signal characteristic of a second frame, and a first number of information units used for coding the reduced number of audio data items for the first frame is stronger enhanced compared to a second number of information units for the second frame.