As an auditor, there are several key considerations you need to keep in mind when auditing interim financial statements in accordance with IAS 34:

1. Materiality: You should consider the materiality of transactions and balances when planning and performing the audit, and determine whether the disclosures in the interim financial statements are adequate.
2. Risk assessment: You should assess the risk of material misstatement in the interim financial statements, including risks related to fraud, and design your audit procedures accordingly.
3. Internal controls: You should evaluate the design and effectiveness of the company's internal controls over financial reporting, including those related to interim financial reporting.
4. Professional judgment: You should use professional judgment when evaluating the significant accounting policies and estimates used in the preparation of the interim financial statements, and assess whether they are reasonable in the circumstances.
5. Consistency: You should evaluate the consistency of the accounting policies and methods used in the preparation of the interim financial statements with those used in the prior period.
6. Disclosure: You should evaluate the adequacy and completeness of the disclosures in the interim financial statements, and ensure that they comply with the requirements of IAS 34.
7. Documentation: You should document your audit procedures, findings, and conclusions in accordance with your firm's policies and standards.
8. Communication: You should communicate any significant findings or issues identified during the audit to the company's management and those charged with governance.

Overall, auditors should exercise professional judgment and skepticism when auditing interim financial statements in accordance with IAS 34, and be diligent in their evaluation of the company's internal controls, accounting policies, and financial disclosures.