Let users ask accounting questions using figures from Odoo's financial
reports. The agent can work from the report already open, adjust supported
options, compare periods and drill into the underlying entries. It can
then open the supporting report with the same settings.

Add tools to create audit working files, read check instructions and
inspect the actions associated with each check. Each investigation can
select its working file when reading audit-specific fields. Findings are
saved as short conclusions and statuses, refreshing the working-file view.

Agent hierarchy:
- Odoo AI handles the conversation, assigns checks, brings the findings
  together and saves them to the working file.
  - Auditor investigates one check and proposes a conclusion.
    - Audit Reviewer independently checks the evidence and challenges
      the proposed conclusion.

Independent checks can run in parallel. Odoo AI summarizes the overall
outcome and next actions, leaving individual findings in the working file.

Three skills guide this work:
- Accounting explains how to coordinate accounting questions and audits.
- Accounting Report Analysis explains how to choose reports, read figures
  and investigate their details.
- Accounting Audit Evidence explains how to investigate native checks
  and interpret the accounting records.

Odoo AI receives Accounting and Accounting Report Analysis. Both audit
agents receive Accounting Report Analysis and Accounting Audit Evidence,
along with the existing Search Database skill.

TASK-ID: 5153883

Forward-Port-Of: odoo/enterprise#132085