I have just downloaded Nero 188.8.131.52b , and updated my Nero 184.108.40.206 installation. I can confirm that update doesn't resolve the issue of skipping audio CD's. The mp3pro.dll file doesn't get updated at all and remained at version 220.127.116.11.
I have since downloaded mp3pro.dll version 18.104.22.168 from this link
, and overwritten the original file located in C:\Program Files\Common Files\Ahead\AudioPlugins, and I can now burn audio CD's with no skipping.
M/Board: ECS 915X-A
CPU: Intel Pentium 4 2.80GHz
RAM: 1GB (Dual Channel)
OS: Windows XP Professional SP2
Optical: Lite-On DVD-RW SOHW-1673S
It should be noted that I had the same issue on another computer with different specs and optical drive, with Nero 22.214.171.124 installed. I uninstalled Nero and installed CDBurnerXP Pro and burned audio discs with no problem. But I caution against having Nero and CDBurnerXP Pro installed on the same machine, as I have previously had BSOD issues with the two pieces of software installed together.