Assembly language is a low-level programming language that is specific to a particular computer architecture. It is converted into machine code by an assembler program. Assembly language allows programmers to understand how a computer works at a basic level by understanding how data is represented in memory and how the processor executes instructions. Key parts of an assembly language program include data, bss, and text sections to define memory usage, as well as directives, instructions, and macros. Common assemblers include NASM, MASM, and TASM.