How to fix a40" flat screen with no audio

No audio on all sources then you may be able to replace a board in the TV to repair this.
If you don't get audio only on OVA TV then check that the SAP (secondary audio program) has not be selected. This was supposed to be used to simulcast in different languages but is rarely used so you would not get sound if it was selected. Could be on the remote control or on a TV menu.