Item 1: Accrued but not accrued interest in the current year = 60 million times 4% divided by 12 times10 = 2 million, which is greater than the importance level of 300,000, and the profit turns from positive to negative, which is extensive, so a negative opinion is issued.

Item 2: The amount of stolen materials is less than the importance level, and only two subjects are involved. The nature reason has been verified, and an unqualified audit report is issued.

Item 3: Depreciation of RMB 380,000 should be accrued, which is greater than the importance level, but this item is not extensive, and a qualified audit report should be issued.