Quite an interesting little tool.
Read more at..
http://tta.iszf.irk.ru/index.php?menu=aucd

Interesting idea for a program, although it was unable to determine the source of my vhs tape audio (has a 15khz cut)
and it claimed my Dolby Digital compressed
file was of cd-quality...(20khz cut, lossy compression)
But atleast it was "unable" to determine when it came
to a highest possible quality Lame encoded 320kbps mp3
file converted to wav.