What is the relationship between KPMG and audit in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

Also bear in mind that KPMG and its Big Four audit firm brethren advise government on tax policy – such as advocating a thumping increase in the GST – when they can't get their accounts right.

Answer: product_or_material_produced