How to view the bitrate of a media file in Audacity
Solution 1:
Once a file has been loaded into Audacity it's converted into the format used in the Audacity workspace.
When you open an MP3 you may notice the loading dialog actually says "Importing", so (depending on the input file) it's converted to something like a "Stereo, 44100Hz 32-bit float" 'track'.
At this point the file's bitrate is no longer involved, so there's nothing to show you.
When you Export the project to a media file (like an MP3), you will be given the option to set the bitrate of the file you are exporting the tracks as.
Solution 2:
Just adding to Techie007's answer that in V2.1.2 there's a Project bitrate above the bottom status bar. That value should match the bit rate of the working file or the file sizes of ensuing exports won't match.