Should the source be re-encoded at all?
Do not transcode merely to change a filename. Keep the original when the receiving system already accepts its container and codec.
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Workflow Playbook
Inspect the source, choose one deliberate conversion path, change only destination-required parameters, and verify the delivered audio file.
Hubs
An extension is not a codec specification. Record container, codec, bitrate, sample rate, bit depth, channels, and duration so that a filename problem is not mistaken for a conversion requirement.
WAV to MP3 is a practical route for broad playback. Use MP3 to AAC only when the destination asks for AAC and no better source is available. For other pairs, deliberately choose the container and codec in the general converter.
They are not quality knobs that always improve a file. Change either value only when an editor, broadcaster, or device specifies it, then retain the reason with the delivery record.
Compare output duration with the source, inspect the written metadata, and listen to the beginning, a busy middle section, and the ending in the actual target player.
Workflow playbook
Read the actual container and stream properties first, so a real compatibility issue is not confused with a filename mismatch.
Use the general converter for a defined target, WAV to MP3 for broad playback, or MP3 to AAC only when the destination prefers AAC.
Resample or reduce bit depth only to meet a documented target. Avoid repeated lossy exports and invented quality gains.
Compare duration, inspect written tags, and listen in the target environment before handing the file off.
Do not transcode merely to change a filename. Keep the original when the receiving system already accepts its container and codec.
Choose MP3 for broad device compatibility. Choose AAC when the receiving platform accepts it and efficiency at a comparable size matters.
Change either only when the destination specification requires it. Raising values cannot restore detail absent from the source.