Reasonable audit expenses are the basis and prerequisite for audit institutions to provide highquality audit services and better undertake the gatekeeper duties of the capital market. Taking nonfinancial Ashare listed companies from 2007 to 2022 as research samples, this paper empirically tests the impact of enterprise resource allocation strategy on audit expenses and its mechanism. The empirical research shows that: (1) Compared with investmentoriented enterprises, operationoriented enterprises pay lower audit expenses; (2) Operationoriented enterprises have a significant negative impact on audit costs by reducing operational risks and required audit inputs; (3) The phenomenon that operationoriented enterprises pay lower audit fees mainly appears in enterprises with low internal control quality, enterprises without introducing crossownership, nonbigfour audit client, and manufacturing enterprises.