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how is the claimed ADAU1772's 38 μs latency defined

Question asked by calmever on Mar 17, 2015
Latest reply on Mar 19, 2015 by calmever

as the page of ADAU1772 | datasheet and product info 4 ADC, 2 DAC Low-Power Codec with Audio Processor | Analog Devices

states that it has 38 μs analog-to-analog latency.

so what contribute to this 38 μs delay under what prerequisite such as sample rates, bypass DSP ?