I am designing an app that can record short audio files on iPhone and Android that can be played back on both platforms, as well as hopefully any other smartphone.
As explained above by typo.pl, the generally compatible format is AMR or WAVE(PCM), but in practice, we prefer a progressive solution:
produce AAC on iOS and Android 2.3.3+, but fallback to produce AMR (WB) on Android pre-2.3.3. Both formats are playable on all platforms.
I guess it's a fairly easy solution for better compatibility and audio quality.