1. A method of transceiving an audio signal, the method comprising: providing low band spectral information comprising a plurality of spectrum coefficients; predicting a high band extended spectral fine structure from the low band spectral information for at least one subband, the high band extended spectral fine structure comprising a plurality of spectrum coefficients, wherein predicting comprises preparing the spectrum coefficients of the low band spectral information, defining prediction parameters for the high band extended spectral fine structure and index ranges of the prediction parameters, and determining possible best indices of the prediction parameters, determining comprising minimizing a prediction error between a reference subband in high band and a predicted subband that is selected and composed from an available low band, wherein the steps of preparing, defining and determining are performed using a hardware-based audio encoder; and transmitting the possible best indices of the prediction parameters.