《审计风云》讲述一个抚养6岁女儿的青年注册会计师，向企业的不正当操作发起挑战。这位会计师坚持“贯彻真实”观点，甚至将自己的好朋友逼上绝路，还一度对自己的理念产生怀疑，而后得知的事实却是银行在幕后操纵一切，借刀杀人。企业的主要资金支柱银行为了填补自己的不良债权，暗中借会计师事务所之手，否定企业的决算报告，使之破产倒闭，将企业大部分的优良资产卖掉后，分拆出来的公司就可以偿还银行的现金借款，企业从一开始就被银行利用来减少自己的不良债权，完全就是炮灰！真是令人心寒的现实！但却是实实在在存在的，用事务所理事长的话来说：如果严格审计全部用到现在的日本经济上的话，会出大问题！原则上应该倒闭的公司，就应该让他们全部倒闭吗？

The setting is Japan. After the bursting of its asset-inflated "bubble economy" in 1990, the country is suffering an economic hangover. Foreign capital is flooding in, and great transformations are underway. Accountant Kenji Wakasugi's auditing firm is divided into two camps. The "doves" favor overlooking what are called "window-dressed accounts" so as to allow businesses to recover their financial footing. The "hawks" won't ignore the slightest infraction, holding that inferior firms should be allowed to perish. Wakasugi himself believes in strict accounting practices -- until he is brought face-to-face with the distress and even deaths of employees of companies forced to go under. This is a fictionalized report from the economic front lines, replete with human interest.