Embarking on a fresh case in the third episode recap of "The Auditors," the spotlight shifts to the Nanum Housing Renovation Project, an ambitious community endeavor undertaken by JU Construction, aimed at uplifting low-income households. However, a dark cloud looms over this noble initiative as a staggering 3.4 billion won loan has been misappropriated.
The investigative trio, led by Shin Cha-il, dives headfirst into the matter, commencing with an interview of Yoo Mi-Kyung, the housing division director who greenlit the project's paperwork. A surprising revelation unfolds—Mi-Kyung, a former classmate of Cha-il's, is overwhelmed with grief and anger, fingering the Union President as the mastermind behind the embezzlement. She claims to have endorsed the plan solely to meet departmental quotas, unaware of its sinister underbelly.
Yet, Cha-il's instincts linger, prompting him to order a thorough audit of Mi-Kyung's financial transactions. As the investigation deepens, Cha-il, accompanied by Han-soo and Seo-jin, interfaces with the project's victims, hearing heartrending tales of how they entrusted their hard-earned savings into a dream that has now turned into a nightmare.
Cha-il's personal quest for truth leads him to the Union President's abode, searching for clues amidst the opulence. An intriguing detail emerges—Seo-jin harbors a past connection to the neighborhood, her familiarity with its residents lending her insights invaluable to the case. When she confides in her mother about her past, a sense of gratitude permeates the air as they recall how Vice President Hwang, affectionately addressed as 'uncle' by Seo-jin, facilitated their move to better pastures.
Meanwhile, Hwang's ears perked up at the hushed murmurs surrounding the Nanum project audit, intertwined with salacious whispers of a bygone romance between Cha-il and Mi-Kyung. His anxieties mounted to a crescendo as he became privy to the Union President's austere approach towards the Housing Minister's grandmother's funeral arrangements, fearing the repercussions it might have on their delicate web of relationships. Yet, the President remained steadfast in his commitment to eschew all forms of corruption, resolutely declining any involvement in bribery or illicit practices, standing as a beacon of integrity amidst the murky waters.
Elsewhere, the confrontational atmosphere thickens as Cha-il and Mi-Kyung find themselves face to face in a dimly lit bar. Cha-il's probing questions are met with evasive answers from Mi-Kyung, who maintains a distance, revealing that her encounters with the Union President were limited to phone conversations. Her ordeal extends beyond the project, as she recounts being grilled by the police and her decision to seek a fresh start in Florida.
She abruptly shifts the conversation's trajectory, divulging her divorce and a yearning to shed the past like a burdensome cloak. As Cha-il escorts her towards her abode, the director, inebriated, stumbles, leaving Cha-il with no alternative but to escort her safely indoors. Unbeknownst to them, Han-soo and Seo-jin, fueled by curiosity about their enigmatic bond, had been tailing Cha-il's every move.
The following morning, Han-soo's mind replays the cringe-worthy scene where he, intoxicated, displayed a string of foolish antics before Shin Cha-il's disapproving gaze, moments after Seo-jin's departure. At the office, a storm brews as photographs of Shin Cha-il and Mi-kyung circulate, casting aspersions on Cha-il's character and accusations of sexual misconduct fly. Yet, the president, recognizing the sensitivity of the matter—Mi-kyung being under scrutiny—urges Cha-il to unravel the truth rather than meting out punishment.
Together, Shin Cha-il, Han-soo, and Seo-jin embark on a trailblazing journey, ultimately confronting Mi-kyung's husband, the mysterious photographer behind the incriminating images.
Meanwhile, in a separate realm of corporate intrigue, VP Hwang orchestrates a lucrative construction deal with the deputy secretary, subtly suggesting the president offer gifts to seal the deal. But the president stands firm, unwavering in his principles, rejecting the proposal outright.
Back at the office, Shin Cha-il executes a decisive move, confiscating Mi-kyung's belongings as evidence. When Han-soo and Seo-jin confront Mi-kyung at the hospital, her claim of fleeing her possessive husband rings hollow to Cha-il, who senses a deeper deception at play.
In a vivid flashback, it is disclosed that as he was making his way back from dropping off Mi-kyung, fate intervened, bringing him into the path of her husband, Myung-chul. Through their ensuing discourse, he cleverly discerned the intricate bond between the two. Later, delving deeper into Mi-kyung's possessions, he stumbled upon her affiliation with a mountaineering club. Intrigued, he and the union president, who shared this common interest, embarked on a mission to confront the club's head. After relentless persuasion, they were finally granted the whereabouts of the union president. A lengthy pursuit ensued, culminating in their triumphant capture and subsequent handover to the authorities. Yet, the union president remained steadfast in his silence, withholding any incriminating information.
Meanwhile, Mi-kyung's impending departure to Florida loomed large, her plans interrupted by Shin Cha-il's unexpected interrogation. In a twist of fate, that very night, they serendipitously crossed paths with Myung-chul. It transpired that her divorce was merely a facade, a revelation that added another layer of complexity to the case. Shin Cha-il then disclosed a bombshell: the union president had accused Mi-kyung of instigating the embezzlement and speculated that Myung-chul was in possession of the stolen funds, which had vanished from the president's home during their encounter. To substantiate this claim, Seo-jin introduced a crucial witness—the grandchildren of an elderly man who held a personal connection to both Seo-jin and Han-soo. This unexpected testimony prompted the cancellation of Mi-kyung's transfer.
However, as Cha-il ventured to brief the president on the case's progress, he encountered a stark reality: Hwang, the vice president, had been granted unprecedented authority over the audit department, a concession coerced by Hwang's relentless pressure. Hwang, unwavering in his directives, ordered the immediate transportation of the director to the airport. Shin Cha-il, steadfast in his conviction, vocally opposed the decision and urged Han-soo to intervene. But his defiance fell on deaf ears, as Hwang, unforgiving, dismissed him from his post.
