Which of these two audio files has better quality?

Which of these two audio files has better quality?
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Answer :

I have two Audio Files of the same content. File 1 has a bigger file size, is a little louder than File 2 and seems to have an AAC codec. It has 418kBit/s and 48000 Hz with 2 channels. File 2 has a slightly smaller file size and seems to have an AC-3/E-AC-3 codec. It has 448kBit/s and also 48000 Hz with 2 channels. Which of the two files has better quality? Which one is to keep and which one to delete? Thanks for your help!
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