Let $s(n)$ be the input audio frame of size $N$ samples. Let $S(k)$ be the $N$-point DFT.
$$
S(k)=\frac{1}{N} \sum_{n=0}^{N-1} s(n) e^{-j 2 \pi k n / N}, \quad k=0,1,2, \ldots, N-1
$$
Obtain a $p$-th order frequency-domain AR model using least squares algorithm that fits the DFT spectral components. Assume that $p<N-1$.