Auditing is a systematic, independent, and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled. In the context of Food Safety and Quality Management Systems, auditing plays a crucial role in verifying compliance with regulatory requirements, organizational policies, and international standards such as ISO 22000, HACCP principles, Good Manufacturing Practices (GMP), and other food safety frameworks. The effectiveness of an audit depends largely on adherence to well-established principles that ensure reliability, transparency, and value to the organization. One of the fundamental principles of auditing is integrity, which forms the foundation of professionalism. Auditors are expected to perform their work honestly, diligently, and responsibly. Integrity ensures that audit findings are trustworthy and that auditors do not allow personal bias, conflict of interest, or undue influence to compromise their judgment. In food safety systems, where public health may be affected, maintaining integrity is especially critical. The second important principle is fair presentation, which refers to the obligation to report findings truthfully and accurately. Audit reports should reflect the activities observed, evidence gathered, and conclusions reached without distortion. Any significant obstacles encountered during the audit, such as lack of cooperation or incomplete records, should also be documented. This principle ensures transparency and allows management to make informed decisions regarding corrective and preventive actions. Due professional care is another essential principle, emphasizing the need for auditors to exercise competence, diligence, and sound judgment throughout the audit process. Auditors must apply appropriate sampling techniques, verify information carefully, and avoid drawing conclusions based on insufficient evidence. In food safety audits, this