While everything Bob says certainly will help the process (formats, click track, bpm), it's not strictly necessary. I did a project a couple years ago where we recorded kids at a group sing-along: no set tempo and audio off a half-decent camera mic (Rode VideoMic Pro). I got the audio as a wav, slurped it into Audacity, and added another guitar track and a mandolin track. Done very simply.
You can hear the result here:
The hardest part was fitting the guitar/mando at the start and the end to the live kids audio in the middle. Fortunately, my tempo at the sing-along was consistent enough to make it happen without too much trouble.
Follow a few of Bob's recommendations and it will be a piece of cake.
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