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Amac- Denetim raporu kullanicilarinin artan seffaflik ihtiyaci ve talebi dogrultusunda uygulamaya alinan BDS 701 ‘Kilit Denetim Konulari’ standardinin ulkemizde uygulandigi ikinci yilda, denetci raporlarinda standardin uygulamasi, icerik ve detaylar acisindan ele alinmistir. Standardin amaci olan sirkete ait onceli konularin belirlenmesi ve yapilan aciklamalarin kapsamlari analiz edilirken, 2017 ve 2018 yillari raporlari karsilastirilarak, standardin uygulanmasindaki gelisim incelenmistir. Yontem- Bu calisma kapsaminda Halka Acik sirketlerin 2017 ve 2018 denetim raporlari, yer verilen Kilit Denetim Konulari analiz edilerek, kapsam ve aciklamalar acisindan karsilastirilarak yorumlanmistir. Bulgular- BDS 701 kapsaminda ‘Kilit Denetim Konulari’ tespitinde ve raporlarda ele alinma seklinde, sektorel bazda agirlikli olmak uzere, benzer konularin one ciktigi, yer verilen konularin ele alinisi ve aciklamalarinda daha cok genel ifadeleri kullanildigi tespit edilmistir. Sonuc- Standardin uygulamaya yeni alinmis olmasini goz onune alarak, ilerleyen yillarda Kilit Denetim Konulari secimi ve raporlarda ele alinis sekillerinin standardin hedefine ulasacagi beklenmektedir. Boylece standardin amacina bagli olarak sirket faaliyetleri acisindan oncelikli konularin belirlenmesi ve yapilacak aciklamalarda genel ifadeler yerine ilgili sirket icin ozel aciklamalar yapilmasiyla, bilgi kullanicilarinin ihtiyacini karsilama acisindan etkinliginden soz edilebilecektir.

Purpose - Considering the globalized business word requires to use of standard financial report, it is critical to evaluate financial results with different methods. In this study, it was examined that the impact of cash flow statements analysis on the financial performance, in terms of net profit and stock prices. Methodology - In this study, the relationship of Cash Flow values and the financial performance have been analyzed, using regression analysis. The analysis had been performed on officially announced quarterly data of the firms in Energy Sector in Turkey. Findings - According to result of research analysis, it was observed that periodic connections have emerged, between financial performance and cash flow statements. Conclusion- It was concluded that, despite the temporary connection was observed, the findings not permanent and precise. The role of cash flow statements evaluation need to be tested with other methods considering direct importance on the financial performance rating.