An integer transform, which provides integer output values, carries out the TDAC function of a MDCT in the time domain before the forward transform. In overlapping windows, this results in a Givens rotation which may be represented by lifting matrices, wherein time-discrete sampled values of an audio signal may at first be summed up on a pair-wise basis to build a vector so as to be sequentially provided with a lifting matrix. After each multiplication of a vector by a lifting matrix, a rounding step is carried out such that, on the output-side, only integers will result. By transforming the windowed integer sampled value with an integer transform, a spectral representation with integer spectral values may be obtained. The inverse mapping with an inverse rotation matrix and corresponding inverse lifting matrices results in an exact reconstruction.