The best should be as @Andrew Heard wrote.
App (if we will talk about track recording), is prepared to accidentally shutdown of the whole system. So when you restore the power of the device within 10 minutes, the recording should even start again automatically.
"Pause" before the shutdown will do its work as well. The small benefit of this is that you won't lose the last few seconds of your recordings, as may happen if you do not "pause" recording before.
App (if we will talk about track recording), is prepared to accidentally shutdown of the whole system. So when you restore the power of the device within 10 minutes, the recording should even start again automatically.
"Pause" before the shutdown will do its work as well. The small benefit of this is that you won't lose the last few seconds of your recordings, as may happen if you do not "pause" recording before.