The Gaelic "usquebaugh", meaning "Water of Life", phonetically became "usky" and then "whisky" in English.
In any event, the brewing and destilling knowledge at some point came to the Celts from the middle and far east, who used the technique to make perfumes, used it to make their Uisge Beatha or usquebaugh, which is Gaelic for ‘water of life’. We have the Celts to thank for the word ‘whisky’ at least, since ‘whisky’ can be derived from the Gaelic word ‘Uisge’.
The year 1494 is a milestone in the history of whisky; in the Exchequer Rolls of that year is recorded a purchase of ‘eight bolls of malt to Friar John Cor wherewith to make aqua vitae’ (Latin translated "Vital Water" and hence water of life). This is the first written proof of whisky production in Scotland.
Now there are 5 recognised destilling regions in Scotland and the natural characteristics and climates of each help to influence a whiskys final flavour.