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I would assume she's burning it as a straight sound file, rather than a data file. Perhaps she's "recording" it, instead of copying the source.
ETA: I don't think there's any such thing as an "audio" CD. As I understand, all recordable CDs (or let's say 99% of consumer-available CDs) can record sound or store data. I believe Alex is implying (and I tend to agree) that you can fit the entire data file on CD, and then listen to it by opening the file on your computer ... but yeah, you wouldn't be able to listen to it in the car.
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