due to technical features - conversion to lossy audio introduces a few milliseconds of emptiness at the beginning of the signal. This must be remembered, kept in mind. Otherwise, after rendering, you can get a desync in a few (~20) milliseconds.
You can double-check the circumstance in any audio-editor.
Where in the render settings can I compensate for this circumstance? In the render settings, you need to set a delay for the video track.
Of course, this delay should not be added to the timeline, because desynchronization will occur in the "Project Monitor" tab.
Perhaps the out of sync will be the same in lossless audio formats, such as FLAC. Nevertheless, there should not be an oversight when rendering in PСM Wave (.wav files).
In any case, this technical feature will not spoil the material if you can set the video track delay in the render settings.
Compare of audio source (PCM Wave) and rendered video with AAC audiotrack:

you have to spot the issue here : https://invent.kde.org/multimedia/kdenlive/-/issues please place the same image (PNG format) to better explain.