BIG THANX for answer, i want add more info about this. it’s not necessary to convert audio sometimes- the error appairs when sample rate in sequence settings and in audio files inside the sequence are different, so you just need to make it same. you can do it in sequence settings OR you can convert files as you told. OR you can delete this files OR make them offline, like i did. in my case, tracks with 48000 sample rate were from camera, and i didn’t need them, cause i recorded sound from ZOOM and used audio from it.
So the main is: SAMPLE RATE IN SEQUENCES AND IN TRACKS MUST BE SAME, or Premiere will convert it while exporting, so it will take much time