1. A lossless audio coding method comprising: mapping an audio spectral signal in frequency domain having an integer value into a bit-plane signal with respect to frequency; obtaining a most significant bit and a Golomb parameter for each bit-plane; selecting a binary sample on a bit-plane to be coded in order from most significant bit to least significant bit and from a lower frequency component to a higher frequency component; calculating in a computing device contexts of the selected binary sample by using significances of already coded bit-planes for each of a predetermined plurality of frequency lines neighboring a frequency line to which the selected binary sample belongs; selecting a probability model of the binary sample by using the obtained Golomb parameter and the calculated contexts; and lossless-coding the binary sample by using the selected probability model.