MPA is an audio file that closely resembles thte audio-only formats like MP2. This audio format is small in size but with minimal quality loss. Technically, MPA files use MPEG-2 compression, which is known to offer small file size with original sound quality. MPA can be opened on most OS platforms and come with a .mpa filename extension.
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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.