Refer to the input text as context and select the correct relationship between 'KPMG' and 'audit' from the available options.
Options: product/material produced, distributed by, developer, business division

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