Unlike Ki Hoon, who is happily running a noodle restaurant with his mother in his hometown, Ji Eun, who has built a wall between herself and her home due to her desire to succeed as an idol singer, and who hurt each other rather than giving love to each other, are in conflict due to their mother's Alzheimer's, which they thought was still young. The loop becomes deeper. 'Audrey' reflects on the true meaning of family in modern society, where 'my' identity and individual success are valued more than family, through the situation surrounding her mother's Alzheimer's disease and the process of overcoming it.

It is intended to convey deep emotion through the heartbreaking love and love of a mother who sacrifices herself to protect her child.