I have been working on ways that I can make some money from home and there seem to be quite a few where you are involved in transcribing audio. For example there are a wide range of legal transcription services where they pay people to listen to court proceedings and type the words that they hear. Of course it is going to depend a great deal on how well the recording is made. If everything is clear and there are no extraneous noises, then you are just going to need to be able to type fast and type accurately. They are not going to want to pay you if you can not accurately capture the events. Of course you are going to need to have a good vocabulary, because lawyers are going to use a lot of words that are not going to be used in day to day conversations. If you do not have a good vocabulary, then you might not be able to do the work.
Obviously it is something that is going to come down to a number of specific factors. The pay is going to have to be good enough where you can make as much money as you could with any other part time job. If it is not, then you may as well go work at a convenience store to make extra money. How good the pay is going to depend on how well you can perform the task too, it is not as though you were making an hourly wage. You can not just show up, sit around and play computer solitaire until your shift is over. You have to accomplish the task if you want to be paid for it. That is obviously going to depend a lot on how clear the audio is going to be.