M4A stands for MPEG 4 Audio, it is a filename extension used to represent audio files.
M4A stands for MPEG 4 Audio which is an audio-only MPEG-4 file. Audio-only MPEG-4 files generally have a .m4a filename extension. This is especially true of non-protected content (which often uses the file extension .m4p). MPEG-4 files with both audio and video generally use the standard .mp4 extension.
More details about MP4 file format( container format of all .m4a files) is at http://en.wikipedia.org/wiki/MPEG-4_Part_14