SPELLING

The conventions of ortography on different Polynesian islands are not the same and only partially due to different pronounciations. In the table below (from Krupa) is summarized some of these features. Though deviations are not unusual.
PPN p t k ' f w s h m n ng l r
PEP p t k ' f, h w h fh m n ng l l
MAO p t k fh f, h, w w h fh m n ng r r
TUA p t k fh f, h, v v h fh m n ng r r
MQS p t k, ' fh f, h, v v h fh m n n, k ', k ', k
TAH p t ' fh f, h, v v h fh m n ' r r
MVA p t k fh ', v v ' fh m n ng r r
RAR p t k fh ', v v ' fh m n ng r r
HAW p k ' fh h, w w h fh m n n l l
EAS p t k ', fh h, v v h fh m n ng r r
PPN = Proto-Polynesian, PEP = Proto-East-Polynesian and after that we find Maori (New Zealand), Tuamotus, Marquesas, Tahiti, Mangareva, Rarotonga, Hawaii and Easter Island.

The sign fh stands for a kind of 'f' formed with both lips and ' stands for a glottal stop. The variations r / l are due to the fact that they represent only one phoneme. Like the Chinese the ear of a Polynesian cannot distinguish between these two sounds.

(Reference: Krupa)