Currently there's no way reliable way to record audio using only HTML5 and JavaScript across browsers.
The only cross browser solution for non Flash recording on desktop browsers in the foreseeable future is the Media Recorder API. It's a recent standard proposal for a JS API who's purpose is to make audio and video recording in the browser very simple. Today it works only in Firefox 27 and only for audio. This article covers the standard in more detail.
If audio recording is important for you today I recommend you check out proven flash solutions like FLVAR or Audior. They work on all browsers, they are reliable and supported. Flash just works and major sites like YouTube and Netflix continue to use it.