The question (even with the qualification “especially audio files”) is too broad; different file formats, well, different!
So, to answer the question, you first need to specify a specific file type; then the answer to the question will invariably look at its specification. Native formats may not have a public specification.
Specifications for many files (official and reverse engineers) can be found on the vibrant Wotsit Format .
AAC, Apple iTunes , ISO/IEC 13818-7: 2006. 252 ( 233 )! () , AAC.
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