A fast multi-track audio editor and recorder for Linux, BSD, Mac OS, and Windows. Supports WAV, AIFF, Ogg, and MP3 formats. Features include envelope editing, mixing, built-in effects and plug-ins, all with unlimited undo.Which means Audacity can record and edit audio. Typically, one uses Audacity for recording sounds, like interviews or musical instruments. You can then use Audacity to combine these sounds and edit them to make documentaries, music, podcasts, etc.
Reference:https://audacity.sourceforge.net/