The astronomical unit is a unit of length and is used in the Astronomical system of units and denoted by the symbol au.
It represents the average distance between the Earth and the Sun which is approximately 150 million kilometres (or 93 million miles).
It's used mostly to express distances within our Solar System.
The em is a unit of length in the field of typography and uses the symbol em.
It is a "relative" unit and equals the currently specified point size. For example, 1 em in a 24-point typeface is equal to 24 points. This allows a typographer to specify text size relative to a base figure.
In metal type, the em was equal to the line height of the metal body. This meant the physical size of the letter could not exceed the em. In digital type, the em is a grid of arbitrary resolution so can be scaled to any point size for screen or print.