Utilize the input text as a context reference, choose the right relationship between KPMG and audit from the options. Options: 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