Here is my situation:

I captured 1:12 minutes of Svhs video to AVI using Virtual Dub @ 720 x 480. I end up with a 29.1 gig file, 712 x 467 with Audio @ 44.096Hz. (VT adjust +167 ms)
Next I use Virtual Dub to edit the file. I use a deinterlace filter to merge the scan line and crop the noise(5,3,8,5 pixels).
I also use a resize filter to force it to 740 x 480. I end up witha 47 gig file.

I Save WAV ... the file and have the audio in WAV format to work with. I have even used ffmpeg to creae an AC3 file of the audio.

What I am trying to do is get the audio syncronized. There is a short lag between the video action and the sound being played. From what tutorials I have read,
I need to Reencode the audio at 48khz
Or render the Video as VS(Video only) and then Mux the AC3 file ito it?

I lose about 15 frames during the capture. The origional tape has some flaws to it so I account the lost frames to spots on the tape. I have read so many tutorials I have confounded myself. I need to get a grip on the basic points to eliminate or fix this audio problem.
For every three steps forward, I slide back two steps.