In all honesty we do not know EXACTLY what KPMG has done or not done. We do know that their International  Head Office has effected , ineffectively, a denial that anything done is illegal, just that things are not necessarily of a proper standard.... They are trying to avoid international damage.... fines and penalties from the US Regulators.

Full disclosure and incisive investigation is necessary over the shortest possible time. We do need to know exactly what the investigators brief will be... they are not auditors either, and examining what KPMG did at Gupta Inc won't tell us what they did not do..... There is no way commonsense let alone technical analysis can allow such items as the Wedding expenses.
I do think an in depth audit of Sahara is required.... so much airfares and accommodation seems to have been steered through them for Gupta agents in Government and SOE's.

Leave the whoever to do their work for now, no more lost audits, for now!