[thx9000]

I only get it in Kodi 17.6. The delay also varies. It is ~250-300ms when playing or skipping. Pausing/playing eliminates the issue.
Skipping again reintroduces it. My audio settings are:
AC3 - On
Transcode - On
E-AC3 - On
Adjust display refresh rate - Off
Sync playback to display - Off
Other audio formats like DD and DTS have a different delay but at least it's consistent when playing/pausing/skipping.
For comparison I tried 2 other players - Sony native and FX file explorer built-in player. Both of them sync audio perfectly regardless of format. They have other issues though.

[Klojum]

I only get it in Kodi 17.6.

Any bugs in 17.6 will no longer be fixed as it is EOL.
Try Kodi 18 and double-check for similar issues.

[thx9000]

I only get it in Kodi 17.6.

Any bugs in 17.6 will no longer be fixed as it is EOL.
Try Kodi 18 and double-check for similar issues. 

 I tried 18 RC2 before that but it had the grey letterbox bars issue when playing 4K content. I didn't even get to check for other issues. I guess I'll wait for Kodi 18 final

[fritsch]

No - waiting won't help. We are now at RC5 - if you don't report the issues, it won't be fixed.

[thx9000]

I see RC4 only available. I'll check if the issue is still persistent

[thx9000]

Ok , tried RC4, same settings. Issue seems to be resolved. Audio delay is consistent across all formats and does not vary when skipping/pausing.
Grey bars with 4K are still there though. Also resume play has become glitchy - some files resume just fine, some take 5-10 seconds and some files play audio only with a black screen. No problem if I play the files from the beginning

[Stile35]

Also resume play has become glitchy - some files resume just fine, some take 5-10 seconds and some files play audio only with a black screen.

  I am confirming this part also on RC4 on Philips TV and H96Pro+ media player.