If you are asking how electricity gets turned into sound from a perspective of how does say a sound file morph into actual music you can hear, there are specialized circuits (we used to just call them ‘sound cards’ but they aren’t discrete cards anymore, just sections of circuit boards) which can take a binary input and output signals a speaker can understand using a standard jack. It is one of the first things computer guys wanted to sort out before PCs became really popular. I remember updating firmware for ‘soundblaster’ cards so I could listen to realistic engine noises in Microsoft Flight Simulator.
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