This paper crowns efforts, made by its author, aiming in showing and proving that the current formula for calculation of the spectra of output signals at A/D converters requires a correcting factor in it. A number of partial results obtained and published in the last years are referred to here. They paved the way to a fully satisfactory and correct result; it is presented in this work. The corrected formula for spectrum calculation is derived using a description of the output signal of an A/D converter by means of the so-called Dirac comb, however not in a direct form, but with taking into account physical reality. In addition, the paper contains a number of interpretative remarks, comments, and explanations - clarifying those matters that have so far been omitted in analyses of the sampling process, despite the fact that they raised various types of doubts.

Time domain analysis is used to determine whether A/D converters that employ higher order sigma-delta modulators, widely used in digital acoustic systems, have superior performance over classical synchronous A/D converters with modulators of first order when taking into account their important metrological property which is the magnitude of the quantization error. It is shown that the quantization errors of delta-sigma A/D converters with higher order modulators are exactly on the same level as for converters with a first order modulator.