AVAudioRecorder makes audio recording much simpler than it used to be in earlier SDK versions. You can configure it before recording to suit your needs.
The following settings should configure it for WAV files:
NSMutableDictionary* recordSetting = [[NSMutableDictionary alloc] init];
[recordSetting setValue :[NSNumber numberWithInt:kAudioFormatLinearPCM] forKey:AVFormatIDKey];
[recordSetting setValue:[NSNumber numberWithFloat:44100.0] forKey:AVSampleRateKey];
[recordSetting setValue:[NSNumber numberWithInt: 2] forKey:AVNumberOfChannelsKey];
and this is used be the recorder during initialisation:
recorder = [[ AVAudioRecorder alloc] initWithURL:fileURL settings:recordSetting error:&error];