As an auditor, some key considerations in relation to IAS 32 include:

1. Understanding the definitions and classifications of financial instruments under IAS 32, and ensuring that the financial statements accurately reflect the nature and classification of the financial instruments.
2. Assessing the appropriateness of accounting policies related to financial instruments, including those related to recognition, measurement, derecognition, and presentation.
3. Ensuring that disclosures related to financial instruments are complete, accurate, and in compliance with the requirements of IAS 32, including disclosures related to risks, uncertainties, and concentrations of credit risk.
4. Evaluating the adequacy of internal controls related to financial instruments, including controls related to the identification, measurement, and disclosure of financial instruments.
5. Assessing the impact of changes in accounting standards or interpretations related to financial instruments, and ensuring that the financial statements are appropriately adjusted.
6. Coordinating with other auditors, if applicable, to ensure that the audit of financial instruments is properly integrated into the overall audit of the financial statements.