In linguistic sense, transcription is the systematic representation of language in written form. Sources can either be pronounced (speech or sign language) in another writing system or pre-existing text.
The set of transcription system rules that determine which language spoken is represented in written symbols. Most of the phonetic transcription systems are based on their derived samples, in the International Phonetic Alphabet, or in particular speech technology. Native speaking linguist sees or listens to the recording and changes the word contained in the source file in writing.
There are few formats for transcription files – Digital Audio Files (MP3, MP4, DSS, Olympus Digital dictation, Real Player, WAV, WMA, Analogs (cassettes, CDs, DVDs, podcasts, videos etc).