I personally like to use Adobe Audition for all audio recording and production. It is user friendly and has a lot of features and possibilities for editing and producing audio files, but it is quite expensive though.
Luckily there is some free audio recording software available on the internet that serves the most common purposes.
One of the best free software you can download to record and edit audio is Audacity. It is open source and available for Mac and Windows. The big advantage Audacity has is that you can edit your sound files and not only record and covert them like most free audio recording software.