If you are using Windows OS, download & install the latest version codec "K-Lite Codec Pack or K-Lite Mega Codec Pack" from http://www.free-codecs.com/
If the GOM player does not play the MP4 Files, then you can also install these free media players ie. VLC Player or MPCStar player.
Hope it helps.
AAC stands for Advanced Audio Coding, belongs to container format category and it's the default audio format used by iTunes. I am afraid that your player is lack of aac decoding tool.
You can try some other AAC players which have already had AAC decoder and enables you to play MP4 files with AAC audio.
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