Branch to yield to auditors (5)
I believe the answer is:
bough
'branch' is the definition.
(bough is a kind of branch)
'yield to auditors' is the wordplay.
'yield' becomes 'bow' (bowing is a kind of yielding).
'to auditors' indicates a 'sounds like' (homophone) clue (an auditor is a listener).
'bow' is a homophone of 'BOUGH'.
'to' acts as a link.
(Other definitions for bough that I've seen before include "Substantial branch of a tree" , "Main branch (of tree)" .)