It is conversion of the dictation by the physicians and other healthcare professionals into written form, regarding patient assessment, workup, therapeutic procedures, clinical course, diagnosis, prognosis etc. in order to document patient care and facilitate healthcare services. A Medical Transcriptionist is a medical Language specialist who, using a computer and accessories like headphones, and a foot-pedal, transcribes the recorded audio into electronic data. This data is further scrutinized for grammar and clarity by a Quality Analyst.

After the patient’s visit to the doctor, the doctor uses a voice-recording device to record the information derived from the visit. This information may be recorded into a hand-held cassette recorder or into a regular telephone, dialed into a central server located in the hospital or transcription service office, which will 'hold' the report for the transcriptionist.

This report is then accessed by a medical transcriptionist, who then listens to the dictation and transcribes it into the required format for the medical record, and this medical record is considered a legal document.

It is very important to have a properly formatted, edited, and reviewed medical transcription document. Both the Doctor and the medical transcriptionist play an important role to make sure the transcribed dictation is correct and accurate.