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>

tests/test_calculation.py

@@ -349,6 +349,66 @@ class CoverageGapTests(CalculationBase):
         ).fetchone()
         self.assertEqual("closed_attested", closed["status"])
 
+    def test_attestation_and_audit_survive_connection_close(self) -> None:
+        """HEL-282: attestation writes used to skip the change log; review also
+        nested-committed coverage recalculation before the overlap close."""
+        from bank_importer.db import connect as db_connect
+
+        self.add_confirmed_row(
+            self.company_a,
+            account_id=self.account_a["id"],
+            own_account="6222000000000001",
+            at="2026-06-21T10:00:00",
+        )
+        calculation.recalculate_coverage_gaps(self.connection)
+        gap = self.connection.execute(
+            "SELECT * FROM coverage_gaps WHERE status = 'open'"
+        ).fetchone()
+        cashier_id = auth.create_user(
+            self.connection, "cashier-close", "CashierA123", "company", self.company_a
+        )
+        cashier = self.connection.execute(
+            "SELECT * FROM users WHERE id = ?", (cashier_id,)
+        ).fetchone()
+        att = calculation.submit_no_business_attestation(
+            self.connection,
+            company_id=self.company_a,
+            bank_account_id=self.account_a["id"],
+            gap_start=gap["gap_start"],
+            gap_end=gap["gap_end"],
+            reason="当日账户无资金往来",
+            evidence=None,
+            actor=cashier,
+        )
+        calculation.review_no_business_attestation(
+            self.connection, att["id"], "approve", "审核通过", self.admin
+        )
+        att_id = att["id"]
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            row = fresh.execute(
+                "SELECT status FROM no_business_attestations WHERE id = ?", (att_id,)
+            ).fetchone()
+            actions = [
+                item["action"]
+                for item in fresh.execute(
+                    """
+                    SELECT action FROM audit_log
+                    WHERE action LIKE 'attestation_%'
+                    ORDER BY id
+                    """
+                ).fetchall()
+            ]
+            closed = fresh.execute(
+                "SELECT status FROM coverage_gaps WHERE id = ?", (gap["id"],)
+            ).fetchone()
+        finally:
+            fresh.close()
+        self.assertEqual("approved", row["status"])
+        self.assertEqual(["attestation_submit", "attestation_approve"], actions)
+        self.assertEqual("closed_attested", closed["status"])
+
 
 class BalanceBasisTests(CalculationBase):
     def setUp(self) -> None: