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.
Text: 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.
user
product_or_material_produced
assistant