Here is the list of what you need to know about IAS 33 as an auditor:

1. Familiarity with IAS 33: As an auditor, you need to be familiar with the requirements of IAS 33 and any relevant amendments to this standard. This will enable you to effectively audit the calculation and presentation of earnings per share in a company's financial statements.
2. Understanding of company's EPS calculation methodology: You need to understand the company's EPS calculation methodology and ensure that it is in compliance with IAS 33. This includes reviewing the company's accounting policies, calculations, and disclosures related to EPS.
3. Evaluation of potential dilutive securities: You need to evaluate the potential impact of any dilutive securities, such as stock options or convertible bonds, on the calculation of EPS. This includes reviewing the company's assumptions and calculations related to the potential dilution effect of these securities.
4. Review of the adequacy of disclosure: You need to review the adequacy of the company's disclosures related to EPS. This includes ensuring that the disclosures are complete, accurate, and in compliance with IAS 33 requirements.
5. Identification of material misstatements: You need to identify any material misstatements related to EPS in the company's financial statements and communicate these to management and the audit committee.
6. Consideration of the company's internal controls: You need to consider the company's internal controls related to the calculation and disclosure of EPS, including any relevant IT controls.

Overall, as an auditor, your role is to provide reasonable assurance that the company's financial statements are free from material misstatement, including those related to EPS. By being familiar with IAS 33, understanding the company's EPS calculation methodology, evaluating potential dilutive securities, reviewing the adequacy of disclosure, identifying material misstatements, and considering the company's internal controls, you can effectively audit EPS in a company's financial statements.