AU is an audio format standard in early web pages NEXT systems. It is also called u-law or Sparc-audio format. Typically, AU files can store audio data and annotation blocks. Initially, it was a headerless audio format, but newer versions have a header, thanks to the six unsigned 32.bit words.
AC3 is an audio format designed by Dolby Digital to offer surround sound listening. This format is available on most Blu-ray and DVD media files and is played using a Dolby Digital DVD Player. Interestingly, AC3 can be output in up to six speakers of a home stereo system. On a computer, AC3 can be opened on VLC Media Player, Apple QuickTime Player, and Windows Media Player.
VLC Media Player Apple QuickTime Player Windows Media Player