The audio on an audio CD is not contained in files, but in tracks. There is no real filesystem on a audio CD. When playing a CD, the CD is read sequentially and the bytes are immediately converted into audio.
When copying a file in the normal way, a part of the file is read and then that part is written to another file. When you would do that on a CD, the CD spins on while you are writing, so that you miss a part of the audio. With files, you can resume reading on the same position, but this is not possible with audio tracks. Ripping software overcomes this by reading a big chunk, writing it and then rewind the CD a bit to get the next chunk.
Ripping implies transcoding the audio from the format on a cd to mp3, flac or other non-cd-audio format. – Dan D. – 2012-02-14T10:51:01.863