With Sync beep on, a white flash fills the frame for a tenth of a second at every whole second, and a 1 kHz beep plays at the same instant. In a correctly synced file, each beep starts on its flash. Step through frame by frame in a player, or measure it with a tool such as ffmpeg, to see how far a player, a transcode or a streaming pipeline moves the sound.
Browsers delay recorded audio by a small, steady amount, which differs by codec. In Chrome and Edge the recorder corrects for it: in testing, every beep landed within a frame of its flash, in MP4 and WebM alike. Other browsers record without the correction, so for precise sync work in them, use the ready-made downloads, which are made with ffmpeg and are exact. Pairs start at one second, because a beep at zero would have to sound before recording begins.
The left and right test plays the beep in one channel at a time, alternating each second, with LEFT or RIGHT on screen. It catches swapped channels, and pipelines that mix stereo down to mono.