Episode 2 of "The Auditors" kicks off with an intense encounter between Shin Cha-il and Vice President Hwang, as Cha-il solemnly vows that all perpetrators responsible for the disastrous tower collapse will face the consequences of their corruption. The scene shifts to Han-soo entering the office, his suspicions deepening upon discovering Bae Young-sik's mysterious absence from the hospital room.
Meanwhile, a mysterious puzzle unfolds: the laptop containing crucial evidence remains elusive, neither in Cha-il's possession nor received by the managing director. Following the repair of Cha-il's wrecked vehicle, he and Han-soo embark on a visit to crane driver Choi, who, despite professing his good fortune and Bae's assistance, fails to convince Cha-il of his innocence, whose instincts scream of deceit.
Han-soo, driven by his determination, heads to Bae's daughter's abode, seeking clues to her father's whereabouts. Only to find her as clueless as he, fraught with worry for her father's safety. Returning home, Han-soo pulls a daring move, retrieving Bae's laptop from a hidden locker, a testament to his resourcefulness in acquiring it from a gang member using a taser.
At his abode, Han-soo's aspirations as a white-hat hacker come to life as he effortlessly cracks the laptop's password, uncovering damning evidence of corruption—a shoddy, perilous tower crane at the heart of the matter. With stealth, he returns to the office, intending to leave the laptop for Cha-il's discovery the following morning, but fate intervenes as Hwang snatches it away, slipping away with the incriminating device.
Han-soo, swift in his actions, alerts Cha-il of Hwang's possession, and the chase is on. Cha-il tails Hwang's car to an abandoned warehouse, where Hwang's sinister plan unfolds—he sets the laptop ablaze, obliterating the evidence.
The next day, Cha-il dives into a meticulous investigation, delving into CCTV footage from the construction site and Bae's car's dashcam. His quest leads him to the hospital, where he encounters President Se-woong, who leads him to a heartbreaking revelation. In a private room, lies Se-woong's elder brother, gravely ill, his presidency temporarily usurped by Se-woong himself, with their half-brother Hwang Dae-woong ascending to the vice presidency. Dae-woong, a stark contrast to his brothers, is painted as violent and corrupt, with the family's ultimate goal being his dismissal upon their eldest brother's recovery and reinstatement as company president.
Elsewhere, the intricate dynamics of Hwang Dae-woong's relationship with the managing director unravel, as it becomes evident that he condones financial misconduct due to the latter's childhood benevolence, particularly considering Hwang's own illegitimate origins. In a parallel narrative, Shin Cha-il orchestrates a mission, directing his team to procure the address of An Byeong-jin, an elusive worker. Han-soo, swift in action, rushes to the address only to discover a desolate home where food lies spoiled, a testament to An's prolonged absence. Coincidentally, Cha-il also arrives at the scene.
Meanwhile, Yoon Seo-jin meticulously uncovers a discrepancy, tracing Bae's speeding tickets back to the fateful day of the accident. Her investigation reveals a baffling revelation: Bae spent an anomalously long five hours transporting driver Choi to the hospital, a journey that should have been significantly shorter. Following Bae's trail, Cha-il and Han-soo stumble upon a serene lake, the waters of which seemingly hold a dark secret.
Cha-il, fueled by suspicion, posits that Bae may have clandestinely disposed of An's body within the lake's depths, subsequently orchestrating Choi's role as a decoy, accounting for the excessive delay. Just as he prepares to alert the authorities, Han-soo, with persuasive eloquence, urges a detour to a clinic across the lake, emphasizing Bae's humanity amidst the corruption. Their persistence is rewarded as they discover Bae nursing a gravely injured An, the true crane operator at the heart of the tragedy.
Han-soo's soothing words, painting a picture of Bae's impending grandparenthood, soften the hardened man's demeanor, prompting him to confess the truth. An, the original driver, had ceased breathing during the hospital commute, prompting Bae to seek guidance from the managing director, who instructed him to discard the body to conceal their nefarious deeds. Yet, Bae's conscience prevailed, concealing An in a clinic upon realizing he was still alive. To cover their tracks, Choi was falsely positioned as the driver, sealing the deception.
Armed with this revelation, Shin Cha-il addresses the president, flanked by the managing director and Vice President Hwang, calling for an urgent special audit meeting amidst tense anticipation. The stakes are excruciatingly high; Cha-il's credibility hangs in the balance, with potential repercussions on the president's reputation.
Amidst this turmoil, Han-soo's respect for Cha-il blossoms, recognizing the latter's unwavering righteousness. During the audit, a dramatic twist unfolds as the CEO of Myung Tower, the crane tower supplier, abruptly withdraws his testimony against the managing director, a move Cha-il had anticipated, having tasked Han-soo with retrieving crucial dashcam footage. Han-soo's relentless search pays off, uncovering a damning video of the managing director confessing to corruption and ordering Bae to discard An's body—evidence tossed carelessly into Choi's trash can.
Justice finally prevails as the managing director is apprehended and faces criminal charges, while Vice President Hwang is reprimanded with an apology and a pay cut for his complicity. Intriguingly, Hwang and Yoon Seo-jin's close bond is disclosed, adding depth to the intricate web of relationships. Han-soo's transfer is thankfully suspended, as Cha-il acknowledges his transformation and accepts his apology. The episode crescendos with the audit team encountering a fervent protest outside the company's headquarters, symbolizing the ripple effects of truth-seeking and accountability.
