Operating cash flows are particularly important in estimating intrinsic value and shaping investment decisions. Financially constrained companies rely on internal cash flow generation. And the value of predicting cash flow is particularly important in these companies. Increasing the quality of auditing in companies increases the reliability of information, including cash flow information and its predictability. The purpose of this research is to explain the relationship between financial constraints and audit quality with the informational value of operational cash flow forecasting. This research is applied in terms of purpose and correlational in terms of nature and causal method. The statistical population of the research was all the companies admitted to the stock exchange in the period of 5 years from 1395 to 1399, and a total of 110 companies were studied through systematic elimination sampling. The dependent variable of this research is the information value of operating cash flow forecast and the independent variable includes financial constraints and audit quality. Generalized least squares regression was used to test the research hypotheses. The findings of the research showed that there is a positive and significant relationship between financial constraints and the informational value of operational cash flow forecasting. However, there is no significant relationship between audit quality and the information value of operating cash flow forecast.