Abstract: An audio processing apparatus and an audio processing method for dynamically adjusting an audio clock are provided. The audio processing apparatus includes a first interface, a buffer, a clock generator, a processor, and a second interface. The first interface receives audio data from the host. The buffer stores the audio data to generate a first audio packet and determines relationships between a data volume of the first audio packet and a first upper threshold and a first lower threshold. The second interface outputs the first audio packet and a clock signal to a codec apparatus. In response to the data volume of the first audio packet being less than the first lower threshold, the buffer outputs an underflow interrupt signal. In response to the data volume of the first audio packet being greater than the first upper threshold, the buffer outputs an overflow interrupt signal.