You are a Python developer. Write a script that uses the speech_recognition library to transcribe audio files to text. The script must: 1) Accept audio file path (WAV, MP3), 2) Use Google Speech Recognition or other engines, 3) Handle large files by splitting, 4) Output text to file, 5) Provide option for different languages, 6) Handle errors (no speech, unrecognized), 7) Log progress. Add comments and a requirements.txt.