Here is the log:
Mar 25 19:01:40 (none) user.debug vdr: [1779] rpihddevice: video stream started 1920x1080@50i, PAR=1/1
Mar 25 19:01:40 (none) user.debug vdr: [1779] rpihddevice: display PAR=1.067, setting video render PAR=15/16
Mar 25 19:01:40 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:40 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:40 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:40 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:41 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:41 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:41 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:41 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:41 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:41 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:42 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:42 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:43 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:43 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:43 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:43 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:43 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:43 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:45 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:45 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:46 (none) user.debug vdr: [1780] rpihddevice: new audio codec: 2ch MPEG
Mar 25 19:01:46 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:46 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:47 (none) user.debug vdr: [1780] rpihddevice: new audio codec: 2ch MPEG
Mar 25 19:01:47 (none) user.debug vdr: [1780] rpihddevice: set local audio output format to 2ch PCM, 48.0kHz
Mar 25 19:01:48 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:48 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:50 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:50 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:50 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:50 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Mar 25 19:01:51 (none) user.debug vdr: [1780] rpihddevice: new audio codec: 2ch MPEG
Mar 25 19:01:51 (none) user.err vdr: [1780] rpihddevice: [libav] Header missing
Mar 25 19:01:51 (none) user.err vdr: [1780] rpihddevice: failed to decode audio frame!
Edit : i set gpu_mem = 320, problem still not solved.