Transcribing entails listening to recorded audio (or video) and typing what you hear word-for-word. The audio files are varied and can include focus groups for market research, interviews, meetings, phone calls, zoom calls etc.Transcribing entails listening to recorded audio (or video) and typing what you hear word-for-word. The audio files are varied and can include focus groups for market research, interviews, meetings, phone calls, zoom calls etc.