This paper introduces Timestep-Adaptive Representation Alignment with Onset-Aware Conditioning (TARO), a novel framework for high-fidelity and temporally coherent video-to-audio synthesis. Built upon flow-based transformers, which offer stable training and continuous transformations for enhanced synchronization and audio quality, TARO introduces two key innovations: (1) Timestep-Adaptive Representation Alignment (TRA), which dynamically aligns latent representations by adjusting alignment strength based on the noise schedule, ensuring smooth evolution and improved fidelity, and (2) Onset-Aware Conditioning (OAC), which integrates onset cues that serve as sharp event-driven markers of audio-relevant visual moments to enhance synchronization with dynamic visual events. Extensive experiments on the VGGSound and Landscape datasets demonstrate that TARO outperforms prior methods, achieving relatively 53% lower Frechet Distance (FD), 29% lower Frechet Audio Distance (FAD), and a 97.19% Alignment Accuracy, highlighting its superior audio quality and synchronization precision.

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