[Brendan Croxon]

What you have to remember with audio is that there is no timecode within the audio file. The only reference to timecode, in an audio file, is the starting point. There is metadata in this file that indicates what the starting timecode point is, and this is represented in samples from midnight depending on the sample rate. An example would be at 48Khz the starting timecode is 00:01:28:00 – this would be representing in the .wav metadata as 4224000

For frame rates 24, 25 and 30 that same sample number of 4224000 will always represent 00:1:28:00 because as you mentioned ” One second of time code will be real time second.”

For the framerates 23.976 however 422400 represents 00:01:27:21. Now stay with me this is the tricky part.
If you recorded on set with 24fps pictures and are now editing at 23.976 this represents a 0.1% slow down…. so you will have to slow down your audio too. This is done by a sample rate convert from 48Khz to 48048 …. BUT you stamp it at 48Khz to retain that timecode point of 00:1:28:00 or 422400 and the sound will be 0.1% slower.

I hope this makes sense, I can be very confusiong at times, it has taken me a while to get my head around it all.

Hope its helps

Brendan Croxon
brendan@musicandeffects.com