The purpose
When animating a 3D model to music/audio, I typically create keyframes while listening to the audio playback on the timeline.
However, if the PC’s specifications aren’t sufficient or the FPS is high, the audio and preview can become desynchronized.
This desynchronization prevents accurate keyframe placement, so adjustments are necessary.
Environment
Blender:3.4.1
Synchronizing settings
Open the timeline and the playback menu.
Change the top sync to “Audio Sync” (default is frame-by-frame playback).

Result
Playback on the timeline now synchronizes the 3D viewport and audio.
However, some 3D models may not render, so frame-by-frame verification is required if necessary.
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