Animating or editing in time to music or voice can become a tedious process when working inside precomps, you may end up jumping back and forth between your main comp and your precomps, awkwardly placing markers at key points or copying your audio into your precomps and making sure it's always lined up correctly. Let's not even go into the times when you're working inside comps nested even deeper.

Get audio reference anywhere in your project with one click and never break your creative flow when timing to sound. The audio reference compensates for comp layers that have been retimed, stretch and even time remapped by applying stretch and time remap adjustments onto the reference audio that cancel out any stretch or time remap from within that comp layer. It also maintains any markers from your audio layers and providing several useful options, such as including time indicators on the reference layer, and providing visual reference throughout your nested comps to help you time to an animatic wherever you are.

https://aescripts.com/universal-audio/