need help encoding audio of DV captured .avi file in megui

[St Devious]

I want to encode audio of a video file i captured from my DV camera , the file has .avi extension .

Here's my avisynth script :

AviSource("D:\ENCODING\HarjitSideMaiea-08272005Evening.avi")
Load_Stdcall_Plugin("C:\Program Files\megui\tools\yadif\yadif.dll")
ConvertToYV12()
Yadif(mode=3,order=0)
#crop
#resize
Undot() # Minimal Noise
Deen()

[Ranguvar]

Encode to what? From what? And shouldn't this be in audio encoding...?

[St Devious]

Encode to what? From what? And shouldn't this be in audio encoding...?
encode to aac .