The Transcription Helper application is an assistant for people who want to work out a piece of audio, in order to write it out.

Moreover, the app could be used by English or languages leaners for transcribe exercises and for IELTS and TOEFL preparation.

It doesn't do the transcribing for you, but it is essentially a specialised player program which is optimised for the purpose of transcription.

You can choose audio files from your Music application. In addition, by putting your files in the "App Sharing Files", they are available to play.