Data steganography is a technique used to hide data, secret message, within another data, cover carrier. It is considered as a part of information security. Audio steganography is a type of data steganography, where the secret message is hidden in audio carrier. This paper proposes an efficient audio steganography method that uses LSB technique. The proposed method enhances steganography performance by exploiting all carrier samples and balancing between hiding capacity and distortion ratio. It suggests an adaptive number of hiding bits for each audio sample depending on the secret message size, the cover carrier size, and the signal to noise ratio (SNR). Comparison results show that the proposed method outperforms state of the art methods in terms of average segmental SNR, number of failing samples, and Czekanowski Distance (CZD). In addition, the proposed method shows the ability to operate with large message sizes (up to half of carrier size) with graceful degradation as opposed to the other methods which fail at large message size. So, the proposed method provides more flexibility in message and carrier sizes while preserving high efficiency.