static OutputStream *new_audio_stream(OptionsContext *o, AVFormatContext *oc, int source_index)
{
    int n;
    AVStream *st;
    OutputStream *ost;
    AVCodecContext *audio_enc;

    ost = new_output_stream(o, oc, AVMEDIA_TYPE_AUDIO, source_index);
    st  = ost->st;

    audio_enc = st->codec;
    audio_enc->codec_type = AVMEDIA_TYPE_AUDIO;

    if (!ost->stream_copy) {
        char *sample_fmt = NULL, *filters = NULL;;

        MATCH_PER_STREAM_OPT(audio_channels, i, audio_enc->channels, oc, st);

        MATCH_PER_STREAM_OPT(sample_fmts, str, sample_fmt, oc, st);
        if (sample_fmt &&
            (audio_enc->sample_fmt = av_get_sample_fmt(sample_fmt)) == AV_SAMPLE_FMT_NONE) {
            av_log(NULL, AV_LOG_FATAL, "Invalid sample format '%s'\n", sample_fmt);
            exit_program(1);
        }

        MATCH_PER_STREAM_OPT(audio_sample_rate, i, audio_enc->sample_rate, oc, st);

        MATCH_PER_STREAM_OPT(filters, str, filters, oc, st);
        if (filters)
            ost->avfilter = av_strdup(filters);
    }

    return ost;
}