Based on reputation theory and the busy hypothesis, this paper empirically analyzes the relationship between “busy” independent directors and audit fees from the perspective of auditors by taking Chinese A-share listed companies from 2014 to 2022 as samples. The results show that there is a significant positive correlation between independent directors’ multiple positions and audit fees, and it is more significant among independent directors with low payment. Based on these research conclusions, this paper puts forward policy suggestions from two dimensions: controlling the number of independent directors’ multiple positions and improving the payment of independent directors.