What kind of audio recording equipment is necessary for voiceover work?

Answer 1

You'll want to purchase a quality condenser microphone and an interface to convey the signal to your computer.  These are the  essentials and can cost as little as $200 or as much as $2000.  The equipment is not enough to ensure a quality recording, however.  Be sure to consider minimizing overly reflective surfaces in the space in which you are recording.