Final answer:
The enzyme reverse transcriptase is responsible for transcribing viral RNA into DNA, a process crucial for the replication of retroviruses like HIV.
Step-by-step explanation:
The enzyme responsible for transcribing viral RNA into DNA is reverse transcriptase. This process, called reverse transcription, is utilized by retroviruses, such as HIV, to convert their single-stranded RNA into double-stranded DNA, which can then integrate into the host cell's DNA. Reverse transcriptase synthesizes the first DNA strand complementary to the viral RNA and then the second DNA strand to form a double-stranded DNA molecule. This reverse transcription is critical for the replication of retroviruses and is a unique exception to the central dogma of molecular biology, which typically involves transcription of DNA into RNA.