This method below is used professionaly for movies. Also soundforge is good.
After Effects itself will do a remarkably good job of this stretch if you follow these instructions: Import your audio separately from your video. Place it in your fps comp. With your footage selected, reveal the tab for Stretch (or select Time Stretch from the Layer Menu) and enter %. Now from the Layer Menu select Enable Time Remapping. This last step is very important as it triggers After Effects to use a very high quality audio re-sampling technique.