synchronizing audio recording to playback

Generally, you want to use the clocks / timebases of the player and the capture session to synchronize times.
Both objects already take care of latency, so you shouldn't need to consider that.

When both objects are playing / recording you can use code like this in captureOutput:didOutputSampleBuffer:fromConnection: to convert the sample buffer's presentation time from captureSession time to playback time.

Code Block 
CMClockRef clock = [captureSession masterClock];
CMTime captureTime = CMSampleBufferGetPresentationTime( sampleBuffer );
CMTime playerTime = CMSyncConvertTime( captureTime, clock, playerItem.timebase )

how do I synchronize playback to AVAudioRecorder start record time? Can I assume AVAudioRecorder uses the clock from CMClockGetHostTimeClock?

Code Block 
		CMTime referenceTime = CMTimeAdd(CMClockGetTime(self.player.masterClock), CMTimeMakeWithSeconds(2,	NSEC_PER_SEC));	//start playback and record 2 seconds after.

        [self.player setRate:1.0 time:kCMTimeZero atHostTime:referenceTime];
    CMTime syncPTS = CMSyncConvertTime(referenceTime, self.player.masterClock, CMClockGetHostTimeClock());
    [self.audioRecorder recordAtTime:CMTimeGetSeconds(syncPTS) forDuration:30]; //audioRecorder is an instance of AVAudioRecorder