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        <link:definition>41801 - Disclosure - SUBSEQUENT EVENT (Details)</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>10101 - Disclosure - GENERAL</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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        <link:definition>10201 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>10301 - Disclosure - ACQUISITION OF CALLVERSO LTD. ("CALLVERSO")</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>10401 - Disclosure - MARKETABLE SECURITIES</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>10501 - Disclosure - INVENTORIES</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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        <link:definition>10601 - Disclosure - PROPERTY AND EQUIPMENT, NET</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType roleURI="http://www.audiocodes.com/role/DisclosureIntangibleAssetsNet" id="DisclosureIntangibleAssetsNet">
        <link:definition>10701 - Disclosure - INTANGIBLE ASSETS, NET</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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      <link:roleType roleURI="http://www.audiocodes.com/role/DisclosureFairValueMeasurements" id="DisclosureFairValueMeasurements">
        <link:definition>10801 - Disclosure - FAIR VALUE MEASUREMENTS</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
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        <link:definition>10901 - Disclosure - OTHER PAYABLES AND ACCRUED EXPENSES</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.audiocodes.com/role/DisclosureLeases" id="DisclosureLeases">
        <link:definition>11001 - Disclosure - LEASES</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>11101 - Disclosure - COMMITMENTS AND CONTINGENT LIABILITIES</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>11201 - Disclosure - SHAREHOLDERS' EQUITY</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>11301 - Disclosure - TAXES ON INCOME</link:definition>
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        <link:definition>11401 - Disclosure - FINANCIAL INCOME (EXPENSES), NET</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.audiocodes.com/role/DisclosureEarningsPerShare" id="DisclosureEarningsPerShare">
        <link:definition>11501 - Disclosure - EARNINGS PER SHARE</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.audiocodes.com/role/DisclosureGeographicInformation" id="DisclosureGeographicInformation">
        <link:definition>11601 - Disclosure - GEOGRAPHIC INFORMATION</link:definition>
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        <link:definition>11701 - Disclosure - DERIVATIVE INSTRUMENTS</link:definition>
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        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>11801 - Disclosure - SUBSEQUENT EVENT</link:definition>
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        <link:definition>20202 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Policies)</link:definition>
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  <xsd:element id="audc_ScheduleOfIncomeTaxReconciliationBetweenTheoreticalAndActualTaxExpensesBenefitTableTextBlock" name="ScheduleOfIncomeTaxReconciliationBetweenTheoreticalAndActualTaxExpensesBenefitTableTextBlock" nillable="true" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" />
  <xsd:element name="AdditionalMajorCustomerMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_AdditionalMajorCustomerMember" substitutionGroup="xbrli:item" />
  <xsd:element name="EntityWideRevenueMajorCustomerPercentage1" type="dtr-types:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_EntityWideRevenueMajorCustomerPercentage1" substitutionGroup="xbrli:item" />
  <xsd:element name="ComputersAndPeripheralEquipmentsMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_ComputersAndPeripheralEquipmentsMember" substitutionGroup="xbrli:item" />
  <xsd:element name="DisclosureOnAnnualDepreciationRateUsingStraightLineMethod" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_DisclosureOnAnnualDepreciationRateUsingStraightLineMethod" substitutionGroup="xbrli:item" />
  <xsd:element name="UnrealizedLossesOnAvailableForSaleInvestmentsMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_UnrealizedLossesOnAvailableForSaleInvestmentsMember" substitutionGroup="xbrli:item" />
  <xsd:element name="UnrealizedGainsOnCashFlowHedgesMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_UnrealizedGainsOnCashFlowHedgesMember" substitutionGroup="xbrli:item" />
  <xsd:element id="audc_AllowanceForSalesReturnMember" name="AllowanceForSalesReturnMember" nillable="true" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" abstract="true" xbrli:periodType="duration" />
  <xsd:element name="ShortTermBankDepositsBearInterestAverageRate" type="dtr-types:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_ShortTermBankDepositsBearInterestAverageRate" substitutionGroup="xbrli:item" />
  <xsd:element name="SeveranceCost" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_SeveranceCost" substitutionGroup="xbrli:item" xbrli:balance="debit" />
  <xsd:element name="ProvisionForSalesReturn" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_ProvisionForSalesReturn" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element name="OtherReceivablesAndPrepaidExpensesMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_OtherReceivablesAndPrepaidExpensesMember" substitutionGroup="xbrli:item" />
  <xsd:element name="FinancialInstrumentsAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_FinancialInstrumentsAxis" substitutionGroup="xbrldt:dimensionItem" />
  <xsd:element name="TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentDomain" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentDomain" substitutionGroup="xbrli:item" />
  <xsd:element name="MaturingWithinOneYearMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_MaturingWithinOneYearMember" substitutionGroup="xbrli:item" />
  <xsd:element name="ComputersAndPeripheralEquipmentMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_ComputersAndPeripheralEquipmentMember" substitutionGroup="xbrli:item" />
  <xsd:element name="OfficeFurnitureAndEquipmentMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_OfficeFurnitureAndEquipmentMember" substitutionGroup="xbrli:item" />
  <xsd:element name="AcquiredTechnologyMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_AcquiredTechnologyMember" substitutionGroup="xbrli:item" />
  <xsd:element name="AccruedGovernmentAuthorities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_AccruedGovernmentAuthorities" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element name="OtherPayablesAndAccruedExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_OtherPayablesAndAccruedExpenses" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element name="ProvisionForReturn" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_ProvisionForReturn" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element name="ProductManufacturingInIsraelMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_ProductManufacturingInIsraelMember" substitutionGroup="xbrli:item" />
  <xsd:element name="RateOfRoyaltiesPayableAsPercentageOnSales" type="dtr-types:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_RateOfRoyaltiesPayableAsPercentageOnSales" substitutionGroup="xbrli:item" />
  <xsd:element name="MaximumAmountOfRoyaltiesToBePaidOutOfResearchAndDevelopmentGrantsReceived" type="dtr-types:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_MaximumAmountOfRoyaltiesToBePaidOutOfResearchAndDevelopmentGrantsReceived" substitutionGroup="xbrli:item" />
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm3" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm3" substitutionGroup="xbrli:item" />
  <xsd:element name="ScheduleOfStockholdersEquityNoteTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_ScheduleOfStockholdersEquityNoteTable" substitutionGroup="xbrldt:hypercubeItem" />
  <xsd:element name="StockholdersEquityNoteLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_StockholdersEquityNoteLineItems" substitutionGroup="xbrli:item" />
  <xsd:element id="audc_ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsOutstandingNumber" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsOutstandingNumber" nillable="true" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant" />
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsGrantsInPeriodGross" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsGrantsInPeriodGross" substitutionGroup="xbrli:item" />
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsVestedInPeriodGross" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsVestedInPeriodGross" substitutionGroup="xbrli:item" />
  <xsd:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsForfeitedInPeriodGross" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsForfeitedInPeriodGross" substitutionGroup="xbrli:item" />
  <xsd:element name="ShareBasedCompensationArrangementsByShareBasedPaymentAwardRestrictedStockUnitsGrantsInPeriodWeightedAverageExercisePrice" type="dtr-types:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_ShareBasedCompensationArrangementsByShareBasedPaymentAwardRestrictedStockUnitsGrantsInPeriodWeightedAverageExercisePrice" substitutionGroup="xbrli:item" />
  <xsd:element name="ShareBasedCompensationArrangementsByShareBasedPaymentAwardRestrictedStockUnitsForfeitedInPeriodWeightedAverageExercisePrice" type="dtr-types:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_ShareBasedCompensationArrangementsByShareBasedPaymentAwardRestrictedStockUnitsForfeitedInPeriodWeightedAverageExercisePrice" substitutionGroup="xbrli:item" />
  <xsd:element name="RangeOfExercisePriceOneMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_RangeOfExercisePriceOneMember" substitutionGroup="xbrli:item" />
  <xsd:element name="RangeOfExercisePriceTwoMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_RangeOfExercisePriceTwoMember" substitutionGroup="xbrli:item" />
  <xsd:element name="RangeOfExercisePriceThreeMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_RangeOfExercisePriceThreeMember" substitutionGroup="xbrli:item" />
  <xsd:element name="RangeOfExercisePriceFourMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_RangeOfExercisePriceFourMember" substitutionGroup="xbrli:item" />
  <xsd:element name="EmployeeAndNonemployeeStockOptionPlanMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_EmployeeAndNonemployeeStockOptionPlanMember" substitutionGroup="xbrli:item" />
  <xsd:element name="ShareRepurchaseProgramMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_ShareRepurchaseProgramMember" substitutionGroup="xbrli:item" />
  <xsd:element name="AdditionalStockRepurchaseProgramAuthorizedAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_AdditionalStockRepurchaseProgramAuthorizedAmount" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element name="DividendPayablePercentPerShare" type="dtr-types:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_DividendPayablePercentPerShare" substitutionGroup="xbrli:item" />
  <xsd:element name="IsraeliTaxationMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_IsraeliTaxationMember" substitutionGroup="xbrli:item" />
  <xsd:element name="USSubsidiariesMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_USSubsidiariesMember" substitutionGroup="xbrli:item" />
  <xsd:element name="IsraeliSubsidiariesMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_IsraeliSubsidiariesMember" substitutionGroup="xbrli:item" />
  <xsd:element name="ThereafterMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_ThereafterMember" substitutionGroup="xbrli:item" />
  <xsd:element name="USFederalMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_USFederalMember" substitutionGroup="xbrli:item" />
  <xsd:element name="PreferredEnterpriseLocatedInDevelopmentAreaMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_PreferredEnterpriseLocatedInDevelopmentAreaMember" substitutionGroup="xbrli:item" />
  <xsd:element name="PreferredEnterpriseLocatedInOtherAreaMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_PreferredEnterpriseLocatedInOtherAreaMember" substitutionGroup="xbrli:item" />
  <xsd:element name="PercentageOfAmendmentTaxRate" type="dtr-types:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_PercentageOfAmendmentTaxRate" substitutionGroup="xbrli:item" />
  <xsd:element name="NetIncomeAvailableForParentMaximum" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_NetIncomeAvailableForParentMaximum" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element name="MinimumPercentageOfIncomeFromItsCoreActivity" type="dtr-types:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_MinimumPercentageOfIncomeFromItsCoreActivity" substitutionGroup="xbrli:item" />
  <xsd:element name="GILTIMember" type="dtr-types:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_GILTIMember" substitutionGroup="xbrli:item" />
  <xsd:element name="EarningsPerShareNumeratorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_EarningsPerShareNumeratorAbstract" substitutionGroup="xbrli:item" />
  <xsd:element name="EarningsPerShareDenominatorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" id="audc_EarningsPerShareDenominatorAbstract" substitutionGroup="xbrli:item" />
  <xsd:element name="AmortizationOfMarketableSecuritiesPremiumsAndAccretionOfDiscountsNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_AmortizationOfMarketableSecuritiesPremiumsAndAccretionOfDiscountsNet" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element name="DescriptionOfLocationOfForeignCurrencyCashFlowHedgeDerivativesOnStatementOfOperations" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" id="audc_DescriptionOfLocationOfForeignCurrencyCashFlowHedgeDerivativesOnStatementOfOperations" substitutionGroup="xbrli:item" />
  <xsd:element name="NetDeferredGainLossAssociatedWithCashFlowHedgesRecordedInOtherComprehensiveIncome" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_NetDeferredGainLossAssociatedWithCashFlowHedgesRecordedInOtherComprehensiveIncome" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element name="DerivativesContractsOutstanding" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_DerivativesContractsOutstanding" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element name="DerivativeForwardContractsOutstanding" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" id="audc_DerivativeForwardContractsOutstanding" substitutionGroup="xbrli:item" xbrli:balance="credit" />
  <xsd:element id="audc_DisclosureOfWeightedAverageRemainingLeaseTermAndDiscountRateOperatingLeasesTableTextBlock" name="DisclosureOfWeightedAverageRemainingLeaseTermAndDiscountRateOperatingLeasesTableTextBlock" nillable="true" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" />
  <xsd:element id="audc_OperatingLeaseLeaseExpenses" name="OperatingLeaseLeaseExpenses" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="debit" />
  <xsd:element id="audc_LesseeOperatingLeaseLiabilityPaymentsDueYearFiveAndThereafter" name="LesseeOperatingLeaseLiabilityPaymentsDueYearFiveAndThereafter" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant" xbrli:balance="credit" />
  <xsd:element id="audc_RoyaltyBuyoutAgreementMember" name="RoyaltyBuyoutAgreementMember" nillable="true" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" abstract="true" xbrli:periodType="duration" />
  <xsd:element id="audc_AccruedRoyaltiesInstallmentAmount" name="AccruedRoyaltiesInstallmentAmount" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="debit" />
  <xsd:element id="audc_AccruedRoyaltiesNumberOfInstallments" name="AccruedRoyaltiesNumberOfInstallments" nillable="true" type="xbrli:integerItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" />
  <xsd:element id="audc_PaymentsToAcquireShortTermAndRestrictedBankDeposits" name="PaymentsToAcquireShortTermAndRestrictedBankDeposits" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="credit" />
  <xsd:element id="audc_ProceedsFromSaleOfShortTermAndRestrictedBankDeposits" name="ProceedsFromSaleOfShortTermAndRestrictedBankDeposits" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="debit" />
  <xsd:element id="audc_InventoryTransferredToBeUsedAsPropertyAndEquipment" name="InventoryTransferredToBeUsedAsPropertyAndEquipment" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="debit" />
  <xsd:element id="audc_AccruedRoyaltiesPaidInstallmentAmount" name="AccruedRoyaltiesPaidInstallmentAmount" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="debit" />
  <xsd:element id="audc_DecreaseIncreaseInPrepaidDeferredExpenseAndOtherAssets" name="DecreaseIncreaseInPrepaidDeferredExpenseAndOtherAssets" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="credit" />
  <xsd:element id="audc_AccruedRoyaltiesNumberOfInstallmentsPaid" name="AccruedRoyaltiesNumberOfInstallmentsPaid" nillable="true" type="xbrli:integerItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" />
  <xsd:element id="audc_ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsOutstandingWeightedAverageExercisePrice" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsOutstandingWeightedAverageExercisePrice" nillable="true" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant" />
  <xsd:element id="audc_ScheduleOfEquityBasedCompensationExpensesTableTextBlock" name="ScheduleOfEquityBasedCompensationExpensesTableTextBlock" nillable="true" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" />
  <xsd:element id="audc_CashPaidForAmountsIncludedInMeasurementOfLeaseLiabilitiesAbstract" name="CashPaidForAmountsIncludedInMeasurementOfLeaseLiabilitiesAbstract" nillable="true" type="xbrli:stringItemType" substitutionGroup="xbrli:item" abstract="true" xbrli:periodType="duration" />
  <xsd:element id="audc_DecreaseIncreaseInOperatingLeaseRightOfUseAsset" name="DecreaseIncreaseInOperatingLeaseRightOfUseAsset" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="credit" />
  <xsd:element id="audc_PaymentsToAcquireLongTermAvailableForSalesSecurities" name="PaymentsToAcquireLongTermAvailableForSalesSecurities" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="credit" />
  <xsd:element id="audc_DecreaseIncreaseInInventories" name="DecreaseIncreaseInInventories" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="credit" />
  <xsd:element id="audc_DecreaseIncreaseInDeferredIncomeTaxes" name="DecreaseIncreaseInDeferredIncomeTaxes" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="credit" />
  <xsd:element id="audc_ScheduleOfSupplementalCashFlowInformationRelatedToLeaseCosts" name="ScheduleOfSupplementalCashFlowInformationRelatedToLeaseCosts" nillable="true" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" />
  <xsd:element id="audc_OtherComprehensiveIncomeBeforeReclassificationsNetOfTax" name="OtherComprehensiveIncomeBeforeReclassificationsNetOfTax" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="credit" />
  <xsd:element id="audc_OtherComprehensiveIncomeNetOfTax" name="OtherComprehensiveIncomeNetOfTax" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" xbrli:balance="credit" />
  <xsd:element id="audc_GovernmentBondMember" name="GovernmentBondMember" nillable="true" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" abstract="true" xbrli:periodType="duration" />
  <xsd:element id="audc_FinancialAssetsFairValueDisclosure" name="FinancialAssetsFairValueDisclosure" nillable="true" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant" xbrli:balance="debit" />
  <xsd:element name="CallversoLtdMember" id="audc_CallversoLtdMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="true" />
  <xsd:element name="Businesscombinationfairvalueofearnoutconsideration" id="audc_Businesscombinationfairvalueofearnoutconsideration" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" abstract="false" xbrli:balance="debit" />
  <xsd:element name="BusinessCombinationPaymentOfEarnOutConsideration" id="audc_BusinessCombinationPaymentOfEarnOutConsideration" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" xbrli:balance="debit" />
  <xsd:element name="RightOfUseAssetsObtainedInExchangeForOperatingLeaseLiability" id="audc_RightOfUseAssetsObtainedInExchangeForOperatingLeaseLiability" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" xbrli:balance="debit" />
  <xsd:element name="IncreaseInDeferredRevenuesAndCustomerAdvances" id="audc_IncreaseInDeferredRevenuesAndCustomerAdvances" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" xbrli:balance="credit" />
  <xsd:element name="ScheduleOfCashCashEquivalentsAndRestrictedCashTableTextBlock" id="audc_ScheduleOfCashCashEquivalentsAndRestrictedCashTableTextBlock" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" />
  <xsd:element name="FiniteLivedIntangibleAssetExpectedAmortizationYearThreeAndThereafter" id="audc_FiniteLivedIntangibleAssetExpectedAmortizationYearThreeAndThereafter" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" abstract="false" xbrli:balance="debit" />
  <xsd:element name="EffectiveIncomeTaxRateReconciliationPte" id="audc_EffectiveIncomeTaxRateReconciliationPte" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" xbrli:balance="debit" />
  <xsd:element name="EffectiveIncomeTaxRateReconciliationChangesInTaxReserveForUncertainTaxPositions" id="audc_EffectiveIncomeTaxRateReconciliationChangesInTaxReserveForUncertainTaxPositions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" xbrli:balance="debit" />
  <xsd:element name="PaymentsToAcquireFinancialInvestments" id="audc_PaymentsToAcquireFinancialInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" xbrli:balance="credit" />
  <xsd:element name="ProceedsFromRedemptionOfFinancialInvestments" id="audc_ProceedsFromRedemptionOfFinancialInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" xbrli:balance="debit" />
  <xsd:element name="LaterThan12MonthsMember" id="audc_LaterThan12MonthsMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="true" />
  <xsd:element name="SecuredBridgeLoansFundMember" id="audc_SecuredBridgeLoansFundMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="true" />
  <xsd:element name="SecuredBridgeLoansFund1Member" id="audc_SecuredBridgeLoansFund1Member" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="true" />
  <xsd:element name="SecuredBridgeLoansFund2Member" id="audc_SecuredBridgeLoansFund2Member" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="true" />
  <xsd:element name="FairValueInvestmentsEntitiesThatCalculateNetAssetValuePerShareLockUpPeriod" id="audc_FairValueInvestmentsEntitiesThatCalculateNetAssetValuePerShareLockUpPeriod" type="xbrli:durationItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" />
  <xsd:element name="OtherPayablesAndAccruedExpensesMember" id="audc_OtherPayablesAndAccruedExpensesMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="true" />
  <xsd:element name="DescriptionOfLocationOfForeignCurrencyCashFlowHedgeDerivativesOnBalanceSheets" id="audc_DescriptionOfLocationOfForeignCurrencyCashFlowHedgeDerivativesOnBalanceSheets" type="xbrli:stringItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" />
  <xsd:element name="ShortTermFinancialInvestments" id="audc_ShortTermFinancialInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" abstract="false" xbrli:balance="debit" />
  <xsd:element name="LongTermFinancialInvestments" id="audc_LongTermFinancialInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" abstract="false" xbrli:balance="debit" />
  <xsd:element name="FairValueOfInvestmentInPrivateFunds" id="audc_FairValueOfInvestmentInPrivateFunds" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" abstract="false" xbrli:balance="credit" />
  <xsd:element name="InvestmentsInFundsThatCalculateNetAssetValuePerUnitTableTextBlock" id="audc_InvestmentsInFundsThatCalculateNetAssetValuePerUnitTableTextBlock" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" />
  <xsd:element name="FairValueOfFinancialInvestments" id="audc_FairValueOfFinancialInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" abstract="false" xbrli:balance="debit" />
  <xsd:element name="PeriodOfNoticeOnInvestmentsCanBeRedeemed" id="audc_PeriodOfNoticeOnInvestmentsCanBeRedeemed" type="xbrli:durationItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" />
  <xsd:element name="CashFinancialExpensesIncomeNet" id="audc_CashFinancialExpensesIncomeNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" xbrli:balance="debit" />
  <xsd:element name="ParkNaymiMember" id="audc_ParkNaymiMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="true" />
  <xsd:element name="DeferredTaxAssetsOperatingLeaseLiabilities" id="audc_DeferredTaxAssetsOperatingLeaseLiabilities" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" abstract="false" xbrli:balance="debit" />
  <xsd:element name="DeferredTaxLiabilitiesOperatingLeaseRouAssets" id="audc_DeferredTaxLiabilitiesOperatingLeaseRouAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" abstract="false" xbrli:balance="credit" />
  <xsd:element name="EasternAsiaMember" id="audc_EasternAsiaMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="true" />
  <xsd:element name="FairValueOfInvestmentInPrivateFund" id="audc_FairValueOfInvestmentInPrivateFund" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" xbrli:balance="credit" />
  <xsd:element name="LeaseDisclosureTextBlock" id="audc_LeaseDisclosureTextBlock" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" />
  <xsd:element name="SalesTypeAndDirectFinancingLeasesLeaseReceivableToBeReceivedFiveAndAfterYearFive" id="audc_SalesTypeAndDirectFinancingLeasesLeaseReceivableToBeReceivedFiveAndAfterYearFive" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" abstract="false" xbrli:balance="debit" />
  <xsd:element name="LeasesPoliciesPolicyTextBlock" id="audc_LeasesPoliciesPolicyTextBlock" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" abstract="false" />
</xsd:schema>
