I’ve never really understood why the audio should be messed with at all.
Timestretching adds artefacts.
A minute of audio should remain a minute of audio no matter what the timecode used is. At 23.976fps, a minute should still be a minute and of it is not then someone screwed the pooch in the video department (which seems to happen far, far too often).
Classic example if you have the EMI double DVD “Best of Bowie” UK PAL version.
Play “Life On Mars?”
Sounds like they are on industrial strength sedatives, as the pitch & tempo is waaaay to slow.