Toonopedia says she was basically a ripoff of Little Lulu. She even had the same voice performer, Mae Questel, who also did Betty Boop and Olive Oyl (good grief, couldn't Popeye do any better than that? He even had to fight Bluto for her. We had better in my old engineering school...).
Audrey was PC before there was PC:
The Harvey Comics version of Audrey has an interesting distinction. Audrey's friend, Tiny, was colored black ? that is, "colored" black, because the coloring was the only way in which his racial heritage was indicated. This makes Little Audrey, in all probability, the first racially integrated comic book series in which absolutely no stereotypes of any kind were used.