The film has a broken meaning, the last time he was a proofreader for a book publisher, he is now unemployed. Ever since he was a child, he has always been the one who pulls the short one, and he takes the wrong one. At the beginning of the film, he finds himself in such a "bunbak" situation again, and then he decides to become a professional bunbak...

The corrupt leaders of a small rural town learn that an auditor is coming from St Petersburg. Frightened, they try to put things in order. Hlesztakov, a Petersburg official, has been starving for days in his inn in the small town, having gambled away all his money and no credit. In a misunderstanding and a bit of backstabbing, the town's corrupt leaders mistake him for an auditor. The bureau chiefs are watching his every move, and the mayor's daughter is a hit. When he leaves, the whole town celebrates and expects him back for a wedding. But a letter reveals the fraud, and at the same time the real auditor arrives.

A young peasant boy stands up to tyranny, aided by his trusting friend- a goose.