Thank you once again for this outstanding solutions. I am really very very impressed. You are a real audio professsional !! Problem solved thanks to your advice how to stop recording. After this, file is correct and fully playable.
If you would be so kind please answer for some questions, what may have been useful for many users.

1. If I am recording quiet sounds some clicking is heard in the background. No matter if this is wav or m4a audio and which application is used for recording. This problem was also described in this thread:

http://talk.maemo.org/showthread.php?t=54860

2. When I am recording sound using, for example, recorder app high volume sounds are almost always oversteered. In VoiceNote or when recording video with standard camerra application are not.
Do you know why is it so?

3. Is there any difference between recording "m4a" sound with the standard camera application and this method you have proposed? I mean set of commands.

4. What is the meaning of output-format parameter. What could have happen when this is different from 0.