The Human Auditory System (HAS) is more sensitive to the low amplitude sounds (loud audio signals do carry less auditory information than quiet signals).
Audio signals are represented with positive and negative samples. Negative samples use 2's complement binary representation. Thus, for example:
-1|10 = 1111 1111 1111 1111|2
(-1 in decimal is represented by 16 ones in the 2's complement representation)
The partial reconstruction of positive samples when we suppose that the missing (not received) bit-planes are 0 is right. If the original sample is small and the less significant bit-planes are not received, the reconstruction is correct. However, if the transmitted sample is negative, and we suppose that the not received bit-planes are 0, we will generate a big reconstruction error. For example, if we transmit the 2 more significant bit-planes of -1|10, we will reconstruct the number:
1100 0000 0000 0000|2 = -16384|10
This problem can be addressed using different techniques. One is to work with the sign-magnitude representation of the samples. Thus, the sample -1|10 should be represented by:
-1|10 = 1000 0000 0000 0001|2
and if this sample is partially transmitted (using only 2 bit-planes), we would obtain:
1000 0000 0000 0000|2 = -0|10
which generates a small reconstruction error.
Another possibility is to suppose that the unknown bit-planes of the negative samples are all 1, when we know that the sample is negative. Thus, if we receive only the most significant bit-planes of the sample -1|10, we get:
1111 1111 1111 1111|2 = -1|10
which produces a reconstruction error = 0.
Obviously, large negative samples will be reconstructed with larger errors, but in this case, the HAS will mask them.