Which of the following statements regarding transcripts is true?

Transcripts play a crucial role in making audio and video content accessible, especially for individuals who are deaf or hard of hearing, as well as for those who may prefer reading to listening. Among the statements presented, the one stating that transcripts are not needed for audio and video content is misleading.

Transcripts are, in fact, essential for both audio and video content. They provide a written record of spoken dialogue, offering clarity for viewers who may not be able to hear the audio or for those who find reading easier. Transcripts also serve individuals who might be in noisy environments or prefer to scan through text for information rather than watching an entire video or listening to an audio track.

In considering the other options, the true requirement for transcripts is that they provide a complete and accessible experience for users, ensuring that all non-speech audio information and dialogue are represented textually. This is vital not only for understanding but also for compliance with accessibility standards. Thus, the importance of transcripts lies in their ability to enhance accessibility and comprehension, rather than their lack or necessity as suggested in the incorrect choice.