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Have you tried playing the audio and using Dictation? (Keyboard > Dictation)

Google has dictation support in Google Docs if you use Chrome so you could also try that. Or you can use a recent iOS device as input.

I'm sure there are paid options (like Dragon) if you need more features.
 
The Google Drive (Docs) idea is a pretty good one if you have Soundflower installed.

You just change both your Audio Input and Audio Output to "Soundflower (2ch)", create a new Google Docs (word processing) document and select Tools>Voice Typing, click the microphone (you'll have to give permission the first time), and then start playing your audio file. Since the audio isn't being routed to your speakers you won't hear it. You'll see the transcription in the document as the audio file plays.
 
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The Google Drive (Docs) idea is a pretty good one if you have Soundflower installed.

You just change both your Audio Input and Audio Output to "Soundflower (2ch)", create a new Google Docs (word processing) document and select Tools>Voice Typing, click the microphone (you'll have to give permission the first time), and then start playing your audio file. Since the audio isn't being routed to your speakers you won't hear it. You'll see the transcription in the document as the audio file plays.
I've tried that in the past. It doesn't work very well. After the first 10 seconds or so, transcription can keep up.
 
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