To obtain large corpora of literal transcripts for medical dictation, we propose a method for automatically reconstructing them from draft speech-recognition transcripts plus the corresponding final medical reports. The main innovative aspect of our method is the combination of two independent knowledge sources: phonetic information for the identification of speech-recognition errors and semantic information for detecting post-editing concerning format and style. Speech recognition results and final reports are first aligned, then properly matched based on semantic and phonetic similarity, and finally categorised and selectively combined into a reconstruction hypothesis. This method can be used for various applications in language technology, e.g., adaptation for ASR, document production, or generally for the development of parallel text corpora of non-literal text resources. In an experimental evaluation, which also includes an assessment of the quality of the reconstructed transcripts compared to manual transcriptions, the described method results in a relative word error rate reduction of 7.74 % after retraining the standard language model with reconstructed transcripts.