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This is the Audio Device Graph Isolation service, a part of Vista and 7's audio services. The real audiodg.exe is harmless, but like any file it could be infected. If it's not doing anything, it should be fine. The worst that can happen by ending it is your audio goes out, restarting your computer would fix that.
Microsoft - 0.8MB - Freeware -. UAA describes a class driver initiative for computer audio solutions that are supported in Microsoft Windows operating systems. An audio device that is UAA-compliant can rely on the operating system for driver support.