CDRs, like standard audio CDs contain .cda files, a format that is different from the Microsoft .wav format. It can be however, similar to .wav files in that this format is uncompressed, has 16 bit samples and uses 44,100 samples per second per channel. This format can be written to CDR from .wav files stored on your hard drive or from analog signals connected to a standalone unit. While the ability to write analog signals direct to CDR is a cool feature, it really is not the recommended method of creating CDR audio discs. If you write to .wav first, you can easily correct several common shortfalls that occur while recording before you write the file to a permanent medium.
Normalization is required at least 90% of the time.
Compression and equalization at least some of the time.
Trimming the empty (or noise filled)space on either side of a good take is fairly common as well.