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The kpbs term (kilo bits per second) is not properly applied to anything you record (although it is a number than can be calculated for any audio). It is applied to lossy compression audio, such as mp3. Audition does not record such never works directly with that kind of audio file. If you open one, it is decoded to uncompressed wave, having the sample rate (e.g. 44,100 samples per second) and bit depth (e.g. 16 bit) of the audio that went into the lossy compressor to produce the 192kbps (or any other ) file.

From Audition you can Save As several types of lossy compressed files and chose the bit rate you want. If you later open that file, it will be decoded to uncompressed wav so Audition can work on it. Every time you re-save in a lossy compressed format, you lose more resolution and gain more noise.