Au file format audio files (and converting to MP3)

Sorry to bother you guys, I have a question and do not know whether or not i should post here for some answers.

Recently I have a audio file with .au extension. It can not be played on any of my devices or vlc and Windows Media Player. Then I downloaded this software Video Converter Factory to help to convert au to mp3, but as you can see from the article, it asks me to preset audio parameters. I have no clues what sample rate and bit rate value I should set for the best output.

Is it that the higher they are the better the output will be? Or I am wrong?
Don’t be mad at me because I am a noob. :unamused:

Apparently .au files play in Windows Media Player.

If you wanted to find out the original sample rate you could play the files in that to find it.

Otherwise your trade off is merely size of file versus loss of resolution. With storage cheap it’s not the end of the world converting at a relatively high sample rate to be sure.