SPAU SPDD and SPAU_ENH activity during upgrade from ECC to S4HANA (Brown field Implementation) 

SPAU, SPDD and SPAU_ENH are transaction codes used to perform adjustment in ABAP objects while upgrading SAP system from ECC to S4HANA or normal service pack upgrade.
Please watch SD and FI Module configuration form ABAP point of view related more videos in below links:
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2) VOFM Routine ABAP Part 2 with SD Pricing Configuration V/08
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10) SAP SD-FI posting using Customer Exit (CMOD/SMOD)
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