AU is an audio file format developed by Sun Microsystems for storing sound data. It is commonly used in early internet applications and on Unix-based systems. AU files are simple and contain compressed audio data, making them useful for storing and transmitting sound on limited bandwidth networks.
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.