Recording Audio for Transcription
Here are a couple of different tutorials for recording audio as well as some general information.
Here's a great overview on how to record audio. It covers the basics and should help you create audio which will help lower your transcription costs and save you time and effort. Too often, client submit audio that is of such poor quality that little can be done to recover it. Given the time and effort you will spend getting your audio, it can be totally wasted if you don't do a good technical job of recording the audio.