If you're burning as CD Audio, then all the matters is duration. Irregardless of the quality of the original file, everything is converted to CD Audio (44.1kHz whatever). Before it could be burned as CD audio your CD burning program would have to convert it to the format used for Audio CDs, resulting in a file size of about 710MB.
You can burn it as a 102MB file on a data CD, but then you'll only be able to play it in computers (i.e. not in standalone CD players).