Khashoggi, a permanent US resident and columnist at the Washington Post, was executed and dismembered after entering the Saudi consulate in Istanbul in October 2018.
The report says the rest of the recordings contain sounds of movement, heavy panting and plastic sheets being wrapped, which Turkish intelligence concluded came after Khashoggi's death as Saudi officials cut up his body.
Callamard also points to a February 2019 article in the New York Times which reports that Saudi Crown Prince Mohammed bin Salman had said he would "use a bullet" on Khashoggi if the journalist didn't return to Saudi Arabia and stop criticising the government.
In a fresh report, the UN's special rapporteur on extrajudicial, summary or arbitrary executions, Agnes Callamard, said she had "determined that there is credible evidence, warranting further investigation of high-level Saudi Officials' individual liability, including the Crown Prince's".
Callamard urges the United Nations' Human Rights Council, Security Council or Secretary-General Antonio Guterres to demand a criminal investigation into Khashoggi's murder.
Callamard also urged states to widen sanctions to include the crown prince and his assets overseas, unless the man seen by many as the de facto Saudi ruler can prove no responsibility.
He said in a later statement published by state news agency SPA that the report contained "false accusations confirmed as stemming from Callamard's preconceived ideas and positions towards the kingdom", and said Riyadh retained the right to take legal action in response to its claims.
Callamard, an independent human rights expert who does not speak for the United Nations but reports her findings to it, called on UN Secretary General Antonio Guterres to initiate an global criminal investigation into the case. He visited the Saudi Consulate in Istanbul on October 2 to collect a document that would allow him to marry his Turkish financée but never returned.
The presence of a pathologist on the Saudi team was relevant to determining the original intent of the operation, she said, and added that an investigation of the crown prince is needed because the people directly implicated in the murder reported to him. He expressed hope his task would "be easy".
Callamard, an academic and rights advocate, noted limitations on her inquiry, which began in January.
Khashoggi's death stirred widespread disgust and hurt the image of the prince, previously admired in the West for pushing to end the kingdom's oil dependence and easing social restrictions including by allowing women to drive.
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"Taking accountability seriously means that the Saudi Arabia government must accept State responsibility for the execution", Callamard wrote.
The Trump administration, however, has fostered the longstanding, deep US ties with Saudi Arabia and refused to pin the blame for the killing on bin Salman or any other member of the royal family thus far.
Khashoggi then became a USA resident - splitting time between Virginia, London and Istanbul - and continued to criticize the kingdom's policies from afar in columns for the Post.
Sen. Lindsey Graham, R-S.C., a close ally of the president, said in a statement at the time, "While I understand that Saudi Arabia is a strategic ally, the behavior of Mohammed bin Salman can not be ignored".
Eleven suspects in Khashoggi's killing are on trial in Saudi Arabia; five people face the death penalty.
"No. Too heavy", responded Salah al-Tubaigy, an Interior Ministry forensics doctor who would dismember and dispose of the body, according to the report.
She also identified by name 15 suspects in the case.
He was asked about his two phones and told to type a message, which he refused to do, the special rapporteur says. Turkish intelligence had referenced some seven hours of recordings.
She concluded there was insufficient evidence to suggest that either Turkey or the United States knew, or ought to have known, of a real and imminent or foreseeable threat to Khashoggi's life.
In November, the US announced sanctions against 17 Saudi officials over the killing.