In recent years, the litigation risk of listed companies is increasing, and its influence on auditor's decision-making behavior is increasingly prominent. Based on this background, this paper systematically discusses the impact of corporate litigation risk on audit decision-making. This paper not only studies the impact of corporate litigation risk on audit fees decision-making and audit opinion decision-making, but also studies the relationship between audit fees decision-making and audit opinion decision-making under the impact of litigation risk.Combined with the background of Chin's system, this paper studies the impact of legal environment differences on the relationship between the two decisions. It is found that the higher the litigation risk of a company, the higher the probability of auditors' charging positive abnormal audit fees, and the greater the possibility of issuing non-standard audit opinions on the part of auditors.There exists a substitution relation in auditor's choices between charging more audit fees and issuing modified audit opinion, that is, auditors tend to charge positive abnormal audit fees as risk compensation when they issue standard audit opinions. Further research shows that in areas with weak external legal environment,the substitution relationship in auditor's choices between charging more audit fees and issuing modified audit opinion is more significant.These conclusions above help us reasonably explain and evaluate the audit decisions made by auditors, and imply that regulatory authorities should take some measures to regulate auditors'auditing behavior．