Here is a list of key considerations for auditors in relation to IAS 33:

1. Familiarity with IAS 33: As an auditor, it is important to have a thorough understanding of the requirements of IAS 33 and any relevant amendments to this standard.
2. Evaluation of company's EPS calculation methodology: Auditors need to evaluate 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. Identification and assessment of dilutive securities: Auditors need to identify and assess the potential dilutive impact of securities such as stock options, convertible bonds, or warrants, on the calculation of EPS.
4. Review of disclosures related to EPS: Auditors need to review the adequacy of the company's disclosures related to EPS, including ensuring that they are complete, accurate, and in compliance with IAS 33 requirements.
5. Consideration of material misstatements: Auditors need to identify and assess any material misstatements related to EPS in the company's financial statements, and communicate these to management and the audit committee.
6. Assessment of internal controls: Auditors need to assess the company's internal controls related to the calculation and disclosure of EPS, including any relevant IT controls.
7. Assessment of potential impact of changes in accounting policies: Auditors need to assess the potential impact of any changes in accounting policies on the calculation and disclosure of EPS.
8. Consideration of the impact of EPS on other financial statement items: Auditors need to consider the impact of EPS on other financial statement items, such as the calculation of diluted EPS and the allocation of dividends.

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, evaluating the company's EPS calculation methodology, identifying and assessing dilutive securities, reviewing disclosures related to EPS, considering material misstatements, assessing internal controls, assessing the impact of changes in accounting policies, and considering the impact of EPS on other financial statement items, auditors can effectively audit EPS in a company's financial statements.