With the increase in competition among audit firms in recent years, auditors' orientation towards the market and customer attraction and retention has increased. Individual values based on personal interests and social trust are two important drivers in auditors' orientation to the market. Therefore, the current research aims to study the effects of individual values and social trust on auditors' market orientation. For this purpose, a sample of 208 auditors working in audit firms, members of the Certified Public Accountants Society, was randomly selected. This research is applied in terms of purpose and descriptive and correlational in terms of data collection. The tool used to measure the variables is a questionnaire. Data analysis is based on descriptive statistics and structural equations using Lisrel software. The research findings show that individual values and social trust do not have a significant effect on each other. However, these two variables have a positive and significant effect on auditors' tendency towards the market. In other words, auditors' motivation for the development of the audit market is to give importance to individual values and improve social trust in them. Finally, this article emphasizes the importance of human and social values in the formation of market orientation in the auditing profession.