Android
Android Supported Media Formats : http://developer.android.com/guide/appendix/media-formats.html
iOS
The Basics: Audio Codecs, Supported Audio Formats, and Audio Sessions : http://developer.apple.com/library/ios/#documentation/AudioVideo/Conceptual/MultimediaPG/UsingAudio/UsingAudio.html
Summarize
Comparing the audio formats supported by Android and iOS, if you need to exchange audio data across platforms, only AAC and Linear PCM can be selected.
AAC compresses the audio, the audio data is smaller
Linear PCM does not compress the audio, the real-time performance is better, but the audio data is larger
Reprinted in: https://www.cnblogs.com/dyingbleed/archive/2013/05/17/3083685.html