1. A method of decoding an audio signal, the method comprising: receiving the audio signal including at least one block of audio data and configuration information; reading coding type information and partitioning information from the configuration information, the coding type information indicating an entropy coding scheme used in encoding the audio signal and the partitioning information indicating a sub-block partition scheme by which the block is divided into sub-blocks; reading sub-block information from the block of audio data, the sub-block information indicating a number of the sub-blocks into which the block is partitioned given the sub-block partitioning scheme, wherein the number of the sub-blocks is determined based on the entropy coding scheme and the sub-block partition scheme; and decoding the partitioned sub-blocks based on the entropy coding scheme.