Audio has a sample rate, measured in kilohertz. Standard audio for video is recorded at 48 khz. This does not change with framerate; audio will always be the same, whether you’re shooting 23.976 fps or 59.94 fps.
Unsynchronized devices will “drift” out of audio and video sync due to tiny differences in their electronics. For this reason, timecode/genlock hardware, usually found on professional cameras, can be used to synchronize the clocks of each device, and ensure their recordings are synced.
In practice, unless you have hours and hours of continuous video, you won’t get noticeable drift these days. I’ve never had a problem with noticeable drift in a modern camera and external audio recorder.
Perhaps you can tell us what you’re trying to accomplish, and we can give you more than very general answers?