The cockpit voice recorder on an Aeroflot jetliner that crashed in Siberia last March confirms that the pilot's teen-age son was at the controls when the plane began to dive, published reports said today.

A transcript of the tape printed in the magazine Obozrevatel shows that the Russian crew nearly managed to save the Airbus plane and the 75 people on board, but that it was hampered by the presence of children and its unfamiliarity with the foreign-made plane. That analysis was supported by an analysis by a Russian aviation expert published in the newspaper Rossiiskiye Vesti.

Everyone on the flight from Moscow to Hong Kong was killed in the crash on March 22.

Airline officials had disputed early findings that children were in the cockpit. But the tapes show that in the half hour before the crash, the pilot, Yaroslav Kudrinsky, gave up his seat to his 12-year-old daughter and then his 16-year-old son.

"Daddy, can I turn this?" the daughter, Yana, asks as she sits at the controls.

Her father points out stars and city lights, and warns her not to push any buttons.