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How to Convert and Encode Audio Files with Mac OS X Finder
https://www.techjunkie.com/convert-encode-audio-files-mac-os-x-finder/
How to Convert and Encode Audio Files with Mac OS X Finder. There are several options for encoding or converting audio files in OS X, including iTunes, QuickTime, and third party software.But OS X also includes a handy AAC encoder built in to Finder.
Top 4 AAC Editors for Windows and Mac Computers (Free to Use)
https://www.vidmore.com/edit-audio/aac-editor/
The same goes for the audio file that you are listening to. Probably you will choose AAC file format over MP3 audio format as it offers benefits, especially in the performance and quality. For your information, iTunes uses Advanced Audio Coding or AAC as an encoding method for Appl's audio files by default.
Audio Priming - Handling Encoder Delay in AAC
https://developer.apple.com/library/archive/documentation/QuickTime/QTFF/QTFFAppenG/QTFFAppenG.html
Audio Priming - Handling Encoder Delay in AAC. This appendix describes temporal positioning of a source audio signal after AAC encoding into a sound track for QuickTime media files. The mechanisms described here are specified in ISO MPEG-4 standards (ISO/IEC 14496-12, 2008) and are used here with additional constraints.
Convert MP3 to AAC on Mac and Windows | Leawo Tutorial Center
https://www.leawo.org/entips/mp3-to-aac-mac-windows.html
Below is the guide to use iTunes to convert MP3 to AAC Mac&Windows: Step 1: Open iTunes Preferences: Choose " iTunes>Preferences>General " tab. Step 2: Move mouse to Importing Settings… button in the lower section of the window and click it. Step 3: From the Import Using pop-up menu, choose AAC Encoder as the encoding format, then click OK to ...
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