Does the audit fee need to be borne by the branch?

According to the regulations, the responsibility for audit fees should be borne by the enterprise itself. However, the audit fees can also be shared by the company to the branches, and the specific fees and sharing ratio need to be resolved through consultation. In addition, if the assets of the branch are small and the audit fee is not proportional to its business income, the company may consider lowering the cost standard or exempting the audit fee of the branch. It should be noted that if the branch company refuses to bear the audit fee, it needs to clarify its correct responsibilities and obligations to avoid unnecessary losses caused by not conducting the audit later.