This application is exactly what its name suggests: a program for recording audio content on your Mac. The utility might prove to be of good use if you need to easily create an audiobook, record Skype conversations, etc.
Apowersoft Audio Recorder for Mac brings you a user-friendly interface, lets you choose between multiple output formats, and provides you with high-quality results. Before recording anything with this app I'd suggest you to first configure the output settings according to your needs (choose output format, destination folder, output quality level, etc.). You can do that from the Preferences window of the app.
Once the recording process is complete, the new file is automatically added to the app's Library screen. The aforementioned window will give you access to additional helpful features, such as the ability to identify songs, to edit recordings or to convert sound files to a wide range of audio formats.
The only bad aspect I noticed while testing the app was that it occasionally ran slow or even crashed. In my testing, it crashed when I changed the audio source from System Sound to Microphone. Still, there's no way of telling that the program doesn't work well. It could be my Mac's fault.
In my opinion, you should first test the trial version of the app, see how it works, and then decide if it's worth buying the program for your Mac or not.