diff --git a/audb/core/load.py b/audb/core/load.py
index 74ad3dc7..fbce72dc 100644
--- a/audb/core/load.py
+++ b/audb/core/load.py
@@ -860,23 +860,21 @@ def _missing_files(
         list of missing files or table IDs
 
     """
-    missing_files = []
 
-    for file in audeer.progress_bar(
-        files,
-        desc=f"Missing {files_type}",
-        disable=not verbose,
-    ):
+    def is_cached(file):
         if files_type == "table":
-            if not os.path.exists(
-                os.path.join(db_root, f"db.{file}.csv")
-            ) and not os.path.exists(os.path.join(db_root, f"db.{file}.parquet")):
-                missing_files.append(file)
+            path1 = os.path.join(db_root, f"db.{file}.csv")
+            path2 = os.path.join(db_root, f"db.{file}.parquet")
+            return os.path.exists(path1) or os.path.exists(path2)
+        elif files_type == "media" and flavor.format is not None:
+            # https://github.com/audeering/audb/issues/324
+            cached_file = audeer.replace_file_extension(file, flavor.format)
+            return os.path.exists(os.path.join(db_root, cached_file))
         else:
-            if not os.path.exists(os.path.join(db_root, file)):
-                missing_files.append(file)
+            return os.path.exists(os.path.join(db_root, file))
 
-    return missing_files
+    pbar = audeer.progress_bar(files, desc=f"Missing {files_type}", disable=not verbose)
+    return [file for file in pbar if not is_cached(file)]
 
 
 def _remove_media(
diff --git a/tests/test_load.py b/tests/test_load.py
index 112f2c5d..3a3f6d61 100644
--- a/tests/test_load.py
+++ b/tests/test_load.py
@@ -430,6 +430,21 @@ def test_load_from_cache(dbs):
     for file in db.files:
         assert os.path.exists(os.path.join(db_root, file))
 
+    # Ensure no media files in flavor cache are marked as missing files,
+    # when flavor format is different from original format
+    # (https://github.com/audeering/audb/issues/324)
+    original_files = audformat.utils.replace_file_extension(db.files, "wav")
+    assert (
+        audb.core.load._missing_files(
+            original_files,
+            "media",
+            db_root,
+            audb.Flavor(format="flac"),
+            False,
+        )
+        == []
+    )
+
     version = "2.0.0"
     db = audb.load(
         DB_NAME,