Sure, here is a short `readme.md` file to describe the Simple Audio Converter script:

# Simple Audio Converter

Simple Audio Converter (SAC) is a Python script that provides an easy-to-use graphical interface for converting audio files. SAC uses the FFmpeg library to handle the audio conversion.

## Features

- Support for multiple output codecs, including MP3, AAC, WAV, FLAC, and Opus
- Adjustable bitrate settings (for non-FLAC codecs)
- Option to convert audio to mono or stereo

## Requirements

- Python 3.x
- PyQt5
- FFmpeg

## Usage

To use SAC, run the `sac.py` script using Python:

```
python sac.py
```

Once the application window appears, select the source file you wish to convert by clicking the "Browse" button next to "Source File".

Select the destination directory for the converted file by clicking the "Browse" button next to "Destination Directory".

Choose the desired output codec from the dropdown list under "Output Codec". If you choose the any codec aside from flac, you can adjust the bitrate settings using the dropdown list under "Bitrate".

Choose whether to convert the audio to mono or stereo by selecting the corresponding radio button under "Channel".

Click the "Convert" button to initiate the conversion process. The converted file will be saved in the destination directory with a new file name based on the selected output codec.

While the conversion is in progress, the "Convert" button will be disabled and the "Abort" button will be enabled. Click the "Abort" button to stop the conversion process if necessary.

## License

This script is released under the MIT license. Feel free to use and modify it as needed.