QSR NVivo10 has the option to import audio files (possible formats:.mp3, .wma, .wav). You can then transcribe a file in NVivo, or you can also directly start coding the audio file itself. In the latter case, you can afterwards listen to the coded extracts while going over the nodes (codes) you assigned. More on NVivo: http://www.qsrinternational.com/products_nvivo.aspx