This image shows my attempt at sync'ing Canon (top track) with H4n audio. The peak in the waveform is a clap and the blue verticals are the frame boundaries. The video was shot and imported at 29.97 fps. The audio was captured at 44.1kHz and imported as 48kHz. The right hand side screen grab shows the sync we get when many more clips are sync'd together; in the left hand side the sequence starts with this audio clip. In the left hand sync the H4n tracks seem ahead by half a frame; in the right hand they're behind by nearly a frame.
I'm using Pluraleyes 2.0.1 and Avid Media Composer 6.5.