1. hospital is a public interest entity, so the expired medical inventories will damege the public interest

2. this is a helf and safety issue, and the hospital may have breach the regulation of health and safety.

3. intimidation threat arose as the fd's attitude. and he also put a limitation on audit scope, as no assess to the inventory.

4. should report to TCWG

5. consider disclose the the prublic for the prublic interest. but should seek for legal advice as there is confidential issue.

6.the integrity of the FD should be investigated

7.consider withdraw from the engagement but withdraw should not be the answer to NOCLAR without any further action