Sorry for the late reply, but yes, Dragon NaturallySpeaking Premium will do what you need.
You can transcribe .WAV, .WMA, .MP3, .DSS or .DS2. files (copied from the help file).
The quality of the transription will depend on the device used to record the sound and ambient noise. A 50$ digital voice recorder will be a lot less accurate than an entry-level Olympus, say the DS-2400. a smarthphone should work fine, though.
And I can only repeat that I suggest the KnowBrainer Forum as the best forum for speech recognition users, old and new.