Our study explores how auditors’ personal values shape their professional scepticism. An exploratory qualitative design was adopted using semi-structured interviews with 20 auditors based in India. The results show that auditors' personal values play an important part in shaping auditors' scepticism in practice. Auditors in this study described how values such as integrity, accountability, curiosity, moral courage, empathy, universalism, conformity and trust guided their approach to professional scepticism. These values shaped how they questioned evidence and maintained transparency. Our study contributes to the literature by identifying an auditor's personal characteristic to shape professional scepticism beyond the trait or process-based perspectives that have dominated prior research on professional scepticism.