What would the auditor do to evaluate the amount shown as Net Income?

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (In millions, except number of shares, which are reflected in thousands) Common Stock and Additional Paid-In Accumulated Other Shares Amount Balance as of September 28, 2013 (471) 6,294,494 $19,764 $104,256 39,510 123,549 9,510 1,553 Net income Other comprehensive income 1,553 Dividends and dividend equivalents declared Repurchase of common stock Share-based compensation Common stock issued, net of shares held for employee taxes Tax benefit from equity awards, including transfer price adjustments (11,215) (11,215) (488,677) (45,000) 45,000) 2,863 2,863 60,344 735 735 Balance as of September 27, 5,86616 $23,313 $87,152 2014 $1,082 $111,547 CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (In millions, except number of shares, which are reflected in thousands) Common Stock and Additional Paid-In Accumulated Other Shares Amount Balance as of September 28, 2013 (471) 6,294,494 $19,764 $104,256 39,510 123,549 9,510 1,553 Net income Other comprehensive income 1,553 Dividends and dividend equivalents declared Repurchase of common stock Share-based compensation Common stock issued, net of shares held for employee taxes Tax benefit from equity awards, including transfer price adjustments (11,215) (11,215) (488,677) (45,000) 45,000) 2,863 2,863 60,344 735 735 Balance as of September 27, 5,86616 $23,313 $87,152 2014 $1,082 $111,547