Farm audits are essential tools for evaluating animal welfare standards in livestock production systems. They help assess whether animals are provided with appropriate living conditions, proper management practices, and opportunities to express natural behaviours. In farm auditing, welfare indicators are generally categorized into resource-based indicators, management-based indicators, and animal-based welfare indicators. Each category provides valuable information, but they differ significantly in terms of reliability, objectivity, and limitations. Resource-based welfare indicators evaluate the physical environment and facilities provided to animals. These indicators include housing design, space allowance, ventilation, lighting, availability of clean water, feeding systems, flooring conditions, and equipment quality. They are widely used in farm audits because they are relatively easy to measure and provide standardized information. For example, the measurement of pen size, stocking density, or temperature inside animal housing can be conducted objectively using scientific instruments and defined criteria. Due to their simplicity and repeatability, resource-based indicators often show high reliability between different auditors. However, resource-based indicators mainly assess the potential for good welfare rather than the actual welfare status of animals. The presence of adequate resources does not always guarantee that animals experience positive welfare. For instance, a farm may provide sufficient space and comfortable