1. A reporting system having a transcriber which operates on coded representations of spoken words and having cross-reference and phoneme libraries comprising: cross-reference means using a cross-reference library for identifying associations between coded representations of spoken words and corresponding alphabetic and numeric text; phoneme means using a phoneme library for associating representations of spoken words with pronounceable text; and said phoneme means operable on representations of spoken words for which said cross-reference means cannot identify associations.