Analyze the relationship between 'KPMG' and 'audit' within the context of the input sentence.
Options: business division, product/material produced, developer, distributed by

Tony Cates, KPMG UK’s head of audit, said: “[Overall] at KPMG we’ve seen our share of the FTSE 100 audit market increase this calendar year, with notable wins including Barclays (LSE: BARC.L - news ) , BAT and Experian (Other OTC: EXPGF - news ) .”
product/material produced