Edit: Hot tip thanks to @yellownumber5:
You can also find transcripts of sorts in the game directory under data\strings. They are scripting for the subtitles, in multiple languages and timestamped.
After hearing Austin was going to be doing a thinkpiece on the Witness, I decided to jump back in and hunt down all of the audio logs I was missing to see what interpretations I might come up with for myself. There weren't any guides that I could find when I started, so I figured I'd make one myself. Sure, you could use the flowers in the lake as a map, but if that sounds like too much work, keep scrolling!
Altogether, there are 49 logs. This guide begins at the starting area, moves East to the Monastery, then moves clockwise around the island. Apologies if the recorders are too hard to see in some places: I adjusted the FOV in some shots to show more of the surroundings for context, but this can shrink the audio recorders themselves. Keep an eye out for the glowy green and yellow lights!
Also, if you're still working on figuring out all of the puzzles for yourself, many screenshots below spoil various solutions across the island. You've been warned!
Starting Area (4)
The Monastery (1)
The Ruined Town (5)
The Desert (1)
The Quarry (1)
Shady Trees (2)
The Keep and Shipwreck (5)
Found Via Boat (2)
Oops! There's a minor ending spoiler in this next image. Link here.
And so it is with man. If he could only roam empty through life, who would be able to injure him?" -Zhuangzi
The Marsh (2)
The Jungle and Southern Peninsula (5)
Ascending the Mountain and the Greenhouse (3)
(Endgame Spoilers Below!)