I am playing below dash stream:

http://download.tsi.telecom-paristech.fr/gpac/dataset/dash/uhd/dashevc-live-bs-2s/dashevc-live-bs-2s.mpd

for this, number of audio fragments come to 
= mediaPresentationDuration / (duration / timescale)
= 151.85 seconds / (46707/24000)
= 78.02

This is converted to 79 fragments for audio.
But on server, last audio fragment is dashevc-live-bs-2s-a1n78.m4s

I get below error after playback starts (after 15-20 sec)

ERROR: gst-apps received GST_RESOURCE_ERROR error 3 (Not Found: ../../../ext/soup/gstsouphttpsrc.c(1587): gst_soup_http_src_parse_status (): /GstPlayBin:player/GstURIDecodeBin:uridecodebin0/GstDecodeBin:decodebin0/GstDashDemux:dashdemux0/GstSoupHTTPSrc:souphttpsrc0:
Not Found (404), URL: http://download.tsi.telecom-paristech.fr/gpac/dataset/dash/uhd/dashevc-live-bs-2s/dashevc-live-bs-2s-a1n79.m4s, Redirect to: (NULL)
), from Error on stream dashdemux0:audio_00

I have below commit there in gst-plugins-bad:

commit d010929fac09cd6ec4387240182ba9f940183e64
Author: Sebastian Dröge <sebastian@centricular.com>
Date:   Tue Jul 7 18:37:24 2015 +0300

    adaptivedemux: If downloading the last fragment fails, consider this as EOS and not ERROR
    
    Sometimes the last fragment does not exist because of rounding errors with the
    durations. Just finish the stream gracefully instead of erroring out instead.