I tried setting the speed of the audio to both 99.9 and 100.1 – still no luck. I also tried setting my sequence settings to 24 frames instead of 23.98. No go.
You can actually see in the timeline that the audio is delayed. The marker will pass the part where there are audio wave forms before it plays.
It has to do with the frame rate. When I change my settings to 29.97 the audio sounds great and is spot on but of course the video looks weird.
* loud sigh *