HEL-282: 写库路径事务提交与审计留痕自查修复

同类未提交即 close 回滚、业务与审计拆成两笔事务的路径一并收进可嵌套事务边界。

Co-authored-by: Cursor <cursoragent@cursor.com>
Co-authored-by: multica-agent <github@multica.ai>

src/bank_importer/importing.py

@@ -650,6 +650,14 @@ def review_sheets(
                 actor=actor,
             )
             ledger_events.reconcile_bank_events(connection, actor=actor)
+        if updated:
+            auth.audit(
+                connection,
+                f"sheet_{decision}",
+                actor=actor,
+                target=f"batch:{batch_id}",
+                detail=f"sheets:{','.join(updated)}" + (f";reason:{reason}" if reason else ""),
+            )
         if began:
             connection.commit()
     except Exception:
@@ -657,14 +665,6 @@ def review_sheets(
             connection.rollback()
         raise
 
-    if updated:
-        auth.audit(
-            connection,
-            f"sheet_{decision}",
-            actor=actor,
-            target=f"batch:{batch_id}",
-            detail=f"sheets:{','.join(updated)}" + (f";reason:{reason}" if reason else ""),
-        )
     payload: dict[str, object] = {"updated": updated, "already": already}
     if matching_result is not None:
         payload["matching"] = matching_result