In this paper, by the representation theory of symmetric group, we give a decomposition of the Laplace operator (in matrix form) of a covering simplicial complex into the direct sum of some matrices, including the Laplace operator of the underlying simplicial complex. So, the spectrum of a covering simplicial complex can be expressed into a union of the spectrum of the underlying simplicial complex and the spectra of some other matrices, which implies a result of Horak and Jost. In particular, we show that the spectrum of a $2$-fold covering simplicial complex is the union the that of the underlying simplicial complex and that of an incidence-signed simplicial complex, which is an analog of Bilu and Linial's result on graphs. Finally we show that the dimension of the cohomology group of a covering simplicial complex is greater than or equal to that of the underlying simplicial complex.