1. A performance gauge for use in conjunction with a transcription system including a speech processor linked to at least one speech recognition engine and at least one transcriptionist, the speech processor includes an input for receiving speech files and storage means for storing the received speech files until such a time that they are forwarded to a selected speech recognition engine or transcriptionist for processing, the system comprising; a transcriptionist text file database in which manually transcribed transcriptionist text files are stored, each stored transcriptionist text file including time stamped data indicative of position within an original speech file; a recognition engine text file database in which recognition engine text files transcribed via the at least one speech recognition engine are stored, each stored recognition engine text file including time stamped data indicative of position within an original speech file; a comparator comparing the time stamped recognition engine text files with time stamped transcriptionist text files based upon the same speech file so as to determine differences between the recognition engine text file and the transcriptionist text file; a report generator compiling the identified differences so as to issue a report for evaluation by administrators of the transcription system.