Nero Burning ROM can encode audio files of an Audio CD in AIIF or WAV formats.  
Set options in the AIFF/Wave window that you can open in the Encode Files window via the Settings button. Ensure that you have selected AIFF or Wave as the Output file format.
The following setting options are available in the AIFF or Wave window:
Drop-down menu
Frequency

Specifies the scan rate per second and thus determines the frequency of scanning. The higher the frequency, the more frequently scanned.

Drop-down menu
Bits

Specifies the scan accuracy and thus determines the quality of the individual scanner. The higher the bit sign, the more accurate.

Drop-down menu
Channels

Specifies which channels are recorded.

 
Ogg
The container format Ogg contains digitalized or compressed multimedia files that have been encoded with the Vorbis method. Ogg Vorbis is an open source encoder.

AIFF
The Audio Interchange File Format is an uncompressed audio file format from Apple® and represents a sort of counterpart to the WAV format from Microsoft. Files are larger than when using a compressed format, but the quality is higher. AIFF compressed is the compressed variation.

WAV
The WAV audio format, also called WAVE or Waveform audio format, is an audio format from Microsoft and uses no data compression. WAV is the counterpart to the AIF format from Apple.

AIF and WAV Encoding Options