Any kind of Desktop video editing software is capable of doing that. Adobe Premiere, After Effects, Pinnacle etc. etc.

Yeah in premiere select a clip in the timeline, right click and click "speed/duration" then there's an option. I think it says "reverse." Click that box and then render the footage. It will play it backwards. If you don't have premiere pro try using the help menus...each programme is different. When I used to have more basic amateur editing software I used to reverse the footage manually. I used to clip the footage at every frame and literally drag and drop the frames to put them in the reverse order. I wouldn't recommend it if you have software that can do it for you...but if not this a way of doing things that doesn't take as long as you might think.

Final Cut Pro can also do it, along with reversing the audio.

www.tristanluke.com

Music for film

yes. even something as simple as iMovie HD has the reverse effect built in and you can effeciently do it on that program.