We present a theoretical background for the data analysis of the gravitational-wave signals from spinning neutron stars for Earth-based laser interferometric detectors. We introduce a detailed model of the signal including both the frequency and the amplitude modulations. We include the effects of the intrinsic frequency changes and the modulation of the frequency at the detector due to the Earth motion. We estimate the effects of the star's proper motion and of relativistic corrections. Moreover we consider a signal consisting of two components corresponding to a frequency $f$ and twice that frequency. From the maximum likelihood principle we derive the detection statistics for the signal and we calculate the probability density function o...