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Turkey's president has said the audio recording of the murder of journalist Jamal Khashoggi is so "atrocious" that a Saudi intelligence official said only heroin-users could have carried it out.

Recep Tayyip Erdogan made the comments on Tuesday to journalists, pro-government newspaper Yeni Safak .

"The recording is truly atrocious. In fact, when the Saudi intelligence officer listened to the recording he was so shocked that he said 'this one probably took heroin. Only someone who took heroin would do it'," Erdogan was quoted as saying.

He said that authorities in the United States, France, Canada, Germany and the United Kingdom have listened to the recording.

Erdogan added that the leaders of the US, Germany and France were "considerably disturbed" by the murder of Khashoggi.

On Sunday, a Turkish journalist revealed the last words of Khashoggi that were documented in the audio recording.

"I'm suffocating... take this bag off my head, I'm claustrophobic," Khashoggi reportedly said before he was killed.

He said the Sabah newspaper would soon publish some of the recording that documents the last moments of Khashoggi's life.

Khashoggi was last seen entering the consulate on 2 October to obtain documents for his forthcoming marriage.

After repeated denials, Saudi Arabia finally admitted the 59-year-old had been murdered at the mission in a "rogue" operation.

However, Erdogan has accused the "highest levels" of the Saudi government with ordering the hit, while some officials have pointed the finger at the all-powerful Crown Prince Mohammed bin Salman.