In the theory of writing systems, homophony (from the Greek: ὁμός, homós, "same" and Greek: φωνή, phōnē, "sound") refers to the presence or use of different signs (phonograms) for the same syllabic value, i.e. the same sound combination may be represented by different signs.
Heise comments: “In transliterations the same sounds that are represented by different cuneiform signs are distinguished with an accent or an index.
ní may be called (and pronounced among Assyriologists) ni2 and nì as ni3.
The English consonant sound represented in IPA as /k/ has these homophones: car, kill, account, bacchanal, character, back, acquaint, lacquer, sacque, biscuit, lough, rake, Sikh, walk, Iraq, liquor, and plaque.
The English vowel sound represented in IPA as /ə/ has these homophones (varying with the speaker): alone, system, easily, gallop, circus, mountain, mullein, dungeon, parliament, legion, porpoise, curious, Abyssinia.