The Auditors – K-drama Episode 12 Recap, Review & Ending Explained

Episode 12

Our ‘The Auditors’ episode 12 recap and review begins with Dae-woong calling the police and saving both Head Choi and Shin Cha-il. Dae-woong had stumbled upon the location while following Se-woong. Choi is admitted to the hospital, while Cha-il insists on stopping the funeral, prompting the team—including Han-soo and Seo-jin—to rush to the temple.

Cha-il accuses Dae-woong of being the president’s murderer, and since Dae-woong’s sister-in-law despises him, she agrees to the autopsy. Dae-woong and Cha-il had devised this plan at the hospital.

Han-soo and Cha-il then meet with Choi’s wife but find that, under Se-woong’s orders, only she is allowed to visit him. Shortly after, the police take Dae-woong in for further questioning, as his lighter was found in the former president’s room. The autopsy results also reveal a drug in the former president’s body, clearly indicating murder.

Meanwhile, Cha-il is removed from the audit team and demoted to the support team. News of Head Choi’s death soon reaches Se-woong and the others. Shin Cha-il visits the undersecretary and reveals evidence of the bribes he accepted from the company, requesting a fair investigation against Dae-woong.

Se-woong soon organizes a special stakeholder meeting to remove Dae-woong from the position of vice president, painting him as the cause of the company’s downfall and leveraging the murder charges against him. As the motion is passed, Dae-woong and Shin Cha-il finally arrive. Cha-il exposes Se-woong as the true mastermind behind the slush fund, presenting evidence he received from Head Choi, along with phone recordings.

Head Choi, very much alive, also arrives at the meeting and reveals that Se-woong had tried to kill him. It’s revealed that Shin Cha-il had warned Choi about the attack, and they had managed to secretly record Se-woong’s murder attempt after Choi prepared in advance.

The police then apprehend Se-woong. Before he is taken away, Cha-il asks why Se-woong scouted him, and Se-woong replies that he wanted to make the company corruption-free.

Sometime later, Dae-woong assumes the position of president. Cha-il submits his resignation, stating that his work at the company is now complete. We learn that Se-woong had intentionally tried to murder the president, leading to his hospitalization in the first place, though Se-woong claims it was an accident when Dae-woong inquires about it while visiting Se-woong in the prison.

The audit team holds a farewell party for Cha-il, during which they realize he is leaving the company. As he departs, Cha-il passes the baton to Han-soo, revealing that due to his complacency as a rookie auditor, his father died in an industrial accident caused by corruption. He advises Han-soo not to trust everyone in audits in the future, as they can directly affect a person’s life.

Many months later, Han-soo has adopted Cha-il’s work ethic and is on his way to becoming an ideal auditor, while Seo-jin has been transferred to a different department, as was her agreement with Dae-woong to transfer after the last case. In the final scene, Shin Cha-il is recruited by the Director of the Board of Audit and Inspection of South Korea.

The Episode Review

The Auditors’ finale tied up all loose ends neatly, though it did feel slightly rushed. All the questions regarding Cha-il’s background and the context behind the former president’s hospitalization have been answered.  Se-woong emerges as an unreliable character.

On the surface, he might almost seem like a tragic figure who had to take extreme measures to do the right thing, but when he lies about his brother’s hospitalization being an accident rather than an intentional murder attempt, it’s clear he harbours many secrets and is entirely unreliable.

Compared to some other episodes, the finale was somewhat underwhelming, but the show remained enjoyable and concluded with a reasonable ending.