A class D digital audio amplifier with small size, low cost, and high quality is positively necessary in the multimedia era. Since the digital audio amplifier is based on the PWM signal processing, it is improper to analyze the principle of signal generation using linear system theories. In this paper, a class D digital audio amplifier based ADSM (Advanced Delta-Sigma Modulation) is considered. We first model the digital audio amplifier and then explain the operation principle using variable structure control algorithm. Moreover, the ripple signal generated by the hysteresis in the comparator has a significant effect on the system performance. Thus, we present a method to find the magnitude and the frequency of the ripple signal using describing function. Finally, simulations and experiments are provided to show the validity of the proposed methods.