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The goal of an audio codec is

to make an audio file that sounds good and is as small as possible for use with certain applications.
to make an audio file with the highest amplitude while making sure the decibels are not degraded.
to preserve the original sound quality regardless of conversions that affect sampling rate.
to upload audio files from your computer to your mobile devices.

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The goal of an audio codec is

to make an audio file that sounds good and is as small as...
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