In the Tamil language, why do we write 'zha' to represent the letter 'ழ' in English? Why and how did this form of representation come into practice?

Answering this from a phonetic standpoint and to the non-native speakers and general public who are not aware of the language, the zh is a retroflex approximant IPA number 152. Source : Retroflex approximant How it could have possibly come about? The letters zh are used while transliterating Tamil and Malayalam words which have the letters ழ and ഴ respectively, into the Roman script. Only the Tamil (ழ), Malayalam (ഴ), and the Pashto (ړ) alphabets seem to have letters denoting the retroflex approximant. [1]It's presence in Malayalam (and resemblance of ഴ to older forms of the letter in Tamil [2]) is because Malayalam split from Tamil (more specifically what linguists call Proto-Tamil-Malayalam) less than 1000 years ago because Nampoodiris sanskritized Tamil in in the erstwhile Chera Nadu now called Keralam.Since there's no letter for the retroflex approximant (ழ) in the Roman script, a suitable symbol was needed to denote the sound for transliterating (writing words from one script to another) words into English.Tamil scholars decided to use zh (a combination of 2 letters). It is not quite sure which scholars exactly did it but the floating truth/rumor is that Professor S. Ilakkuvanar ,who took out the Chennai-Kanyakumari anti-Hindi march in the 1960s and was fired from his job, was one of those scholars. Aptly S. Ilakkuvanar's story is titled with the 'ழ'. If you are using word-processing software to type in Tamil, you just use z not zh in most Tamil word processors like Murasu.Sources: Great Aunt's (who was a Tamil teacher) bed time stories[1] Occurrence of retroflex approximant[2] History of Tamil scriptEdit: Thanks to Rubin Mathias and Nagasubramanian Viswanathan for helping out in editing this answer.

Which officers of a company are typically asked to provide a representation letter in an audit?

Typically it is the one with chief responsibility over the financial reporting function. this is often the CFO. However depending on the risks of the audit and the judgments management has made, an auditor may require any person in management to make representation either over the financial statements as a whole or a particular circumstance. In an owner-managed situation, typically it is the owner who is then also the CEO.

Is there a representation of the letter e that's encircled?

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How to write representation letter

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Instructions and help about ny representation

Hi it's John Kelly in this module we are going to discuss written representations and as always we want to be efficient and effective follow professional standards and document what we have done properly now the first thing the section tells us is that the rep letter is in fact audit evidence that representations are evidence though it also goes on to say that representations alone are probably not enough evidence so if the question is valuation of accounts receivable it's important to get a representation from management that they think the valuation is okay, but you're also going to do your own audit procedures to develop assurece yourself sufficient appropriate audit evidence as to the collect ability of receivables so do the proper audit procedures and that again then get a representation section does note that for things like management intention perhaps the only thing you can do is get a representation, and you must request and receive a representation letter and the suggestion i

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