vikram seth
Its a procedu used by an aditor to control the finacially activeties of the company
There is no software really that is neccessary. You can use something like Dreamweaver or Aptana Studio. A software called Notepad++ is also really popular. But it is possible to make HTML files with notepad, or gedit (if you use linux). Just be sure to save the file as htm, html, shtml, or shtm, instead of .txt.