The embodiments of the invention provide an audio data processing method and apparatus, and relates to the technical field of information processing, aiming at addressing voice changes caused by continuous the original sample rate if used in playing audio data when the sample rate changes of prior art. The method includes the following steps: acquiring a first information control node which is the configured information control node which includes the sample rate of to-be-played audio data; detecting whether the sample rate of the to-be-played audio data in the first information control node is the same as the currently played sample rate; and if the sample rate of the to-be-played audio data in the first information control node is different from the currently played sample rate. According to the invention, the method is applied to digital television systems.