At a quick glance in Data Item Browser I can see TR.ISAuditorOpinionCode, TR.BSAuditorOpinionCode and TR.CFAuditorOpinionCode for auditor opinion on income statement, balance sheet and cash flow statement. If this is not what you're looking for, I suggest you contact Refinitiv Helpdesk for further assistance. This forum is dedicated to software developers using Refinitiv APIs. The moderatos on this forum do not possess deep expertise in every type of content available through Refinitiv products. Such expertise is available through Refinitiv Helpdesk, which can be reached using Contact Us capability in your Eikon application of by visiting MyRefinitiv.