MKV is a container format for holding multiple audio, video, picture, and text data such as subtitle tracks. It is similar to other common containers like MP4 and AVI, although MKV is open in the specification. For video contents, MKV uses a .mkv filename extension, .mka for audios, and .mks for subtitles.
MPC-HC, KMPlayer VLC Media Player MKV File Player MPV
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.