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AAC is an acronym for Advanced Audio Coding and it is an audio format with lossy compression developed to act as the successor of MP3, though it features additional performance optimizations.
AAC format has better sound quality and transparency compared with MP3 files encoded at similar bit rates.
AAC editors will allow users to easily split or merge their files, according to the parameters they configure.
Also, one can also rely on some audio editors to remove noise or to insert sounds or silent times within AAC files.