Good day.
I tested the lossy audio formats using RightMark Audio Analyser 6.2.3.
By RightMark Audio Analyser 6.2.3 was generated a test WAV file with the following characteristics: 16 bit, 48 kHz. Then the source file has been packed in various audio formats with different bitrate, then these files are converted back into WAV. Since the format - lossy, ie, lossy compression, it will lose some audio information has not been restored in the reverse conversion to WAV. This gives us the opportunity to see what exactly happened with the sound by each of the codecs.
The article originally is in Russian, but you can use a Google Translator, for example.
Here is a full Google Translated version. I think it is rather understandable.
Here is a full original Russian version.
I would like to read your feedback on this method.
Thank you.