As an auditor, there are several things you need to know about IAS 34, Interim Financial Reporting:

1. Scope: IAS 34 applies to the preparation and presentation of interim financial statements, which are financial statements prepared for a period shorter than a full financial year.
2. Objectives: The objective of IAS 34 is to prescribe the minimum content of interim financial statements and to provide guidance on their preparation.
3. Compliance: As an auditor, you need to ensure that the interim financial statements comply with the requirements of IAS 34, as well as any other applicable accounting standards and regulatory requirements.
4. Materiality: You should consider materiality when planning and performing the audit of interim financial statements, as well as when evaluating the adequacy of the disclosures in those financial statements.
5. Risk assessment: You should conduct a risk assessment to identify and assess the risks of material misstatement in the interim financial statements, including risks related to fraud.
6. Documentation: You should document your audit procedures, findings, and conclusions, including any significant judgments made during the audit.
7. Communication: You should communicate any significant findings or issues identified during the audit to the company's management and those charged with governance.
8. Professional skepticism: You should maintain a skeptical mindset throughout the audit, critically evaluating the evidence obtained and challenging any assumptions or estimates used in the preparation of the interim financial statements.

Overall, as an auditor, you should have a good understanding of the requirements of IAS 34 and be able to apply your professional judgment to ensure that the interim financial statements are reliable and provide users with relevant and transparent information.