The film conveys the hostility of the debt-collecting industry with the perfect touch of humor to tell a hilarious yet poignant tale of friendship and love. Hilarity ensues when the two eponymous "idiots" are trained to embody the malevolence required of a successful debt collector. Despite initially clashing, the two move from distant colleagues to sworn brothers in life as they embark on comical adventures around Taiwan to collect debts. In their pursuit of money, life lessons are learned and unbreakable bonds of brotherhood are formed.
