It would be great to crowd-source data on whether Netflix's audio track matches the subtitles for a particular film. Even when the original audio language and subtitle language match, the subtitles often paraphrase the spoken dialogue, making it difficult to follow along.

In my investigations, this isn't too common, but I guess it depends on where in the Netflix catalogue (14,000 titles) you are digging. When Original language of film === audio language === subtitle language, things generally match up, in my experience. The subtitle accuracy for some less popular or older material can vary a bit though.