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.