AAC is an audio file format that works similar to MP3 but compresses more than MP3. It significantly reduces the audio file size without losing the quality. To reduce the file size it uses the MPEG-4 standard to cut off the low frequency sounds that cannot be heard in a human’s ear.
WAV is an audio file format developed by Microsoft and IBM, primarily used for storing high-quality uncompressed audio files. It offers excellent sound quality, making it ideal for professional audio editing and recording. While WAV files can be large in size, they preserve every detail of the original recording.