Heather Headley's credits include starring roles in The Lion King and Aïda on Broadway, as well as two well-received R&B albums, and her wealth of experience gives her latest project a high degree of finesse and polish. On another level, Headley seems like a brand-new artist here, approaching Audience of One with sincerity and a minimum of flash. “I Wish,” “Running Back to You,” and “Zion” are deeply reverent numbers delivered with slow-burning emotion and near-flawless vocal control. On acoustic-oriented pieces like “Simply Redeemed” and “Ordinary Me,” she achieves a warmly caressing sound with a slight ‘70s tinge. Headley adopts the air of a jazz chanteuse on “Jesus Is Love,” (a duet with gospel artist Smokie Norful), then digs deep into gospel traditions for a roof-shaking treatment of “I Know the Lord Will Make a Way.” While she often downplays her diva potential, the dramatic “Power of the Cross” gives her a chance to soar high. Audience of One suggests that Headley could make gospel music her regular home if she ever gets tired of secular musicals or urban pop.