feat(cma): audit write-side entity closure + entity-dimension data dictionary

task dama-entity-isolation-sweep-20260923 (sections 2-2 4/5, merged by projectBot 2026-09-23 18:2x)

4) operation_logs write side: every audit write carries the account (no DDL, no column added)

   - new app/utils/oplog.py::log_op() single wrapper: sets detail.entity_id; scope=global for

     by-design non-entity writes (platform dict / role-level); scope=batch + OPLOG_BATCH_NO_ENTITY

     sentinel for cross-account batches; no context -> OPLOG_NO_ENTITY sentinel (never guess)

   - 16 remaining construction points converted (data/alert_rules/bi_reports/kpi_causality/

     bot_bridge x2/budget_generate/driver_budget/kpis _log x3/templates _log x2/erp_sync);

     pre-4 state had 20 sites without entity_id, now 0 outside the wrapper

   - read side untouched (knowledge_service still user_id fallback); history not backfilled

5) docs/entity-dimension-data-dictionary.md: 8-table three-state registry

   (kpi_templates/driver_factor_templates/scenario_suggestions/bot_bridge_config = non-entity;

    kpi_subject_map = inherited via kpi_id; analysis_results/subjects = account dimension,

    legacy rows still NULL -> other task; operation_logs = non-entity column + detail.entity_id)

Evidence: RED 2 failed/7 passed (reverted call sites) -> GREEN full 1428 passed; 9 new tests

including two read-back rows; app md5 restore verified identical; no cross-account writes

LOCAL commit only - push is gated (ahead contains the P1 entity-dim batch commit fb4609b)

backend/app/api/ai_suggestions.py

@@ -141,6 +141,7 @@ def _apply_kpi_target(db: Session, sug: AISuggestion, params: dict, current_user
         target_type="kpi",
         target_id=kpi.id,
         detail={
+            "entity_id": sug.entity_id,   # 2026-09-23 ④：审计带账套（=建议账套，端点已校验=会话账套）
             "suggestion_id": sug.id,
             "suggestion_title": sug.title,
             "apply_action": "kpi_target",
@@ -218,6 +219,7 @@ def _apply_budget_adjust(db: Session, sug: AISuggestion, params: dict, current_u
         target_type="budget",
         target_id=plan.id,
         detail={
+            "entity_id": sug.entity_id,   # 2026-09-23 ④：审计带账套（=建议账套）
             "suggestion_id": sug.id,
             "suggestion_title": sug.title,
             "apply_action": "budget_adjust",
@@ -278,6 +280,7 @@ def _apply_action_plan(db: Session, sug: AISuggestion, params: dict, current_use
         target_type="action_plan",
         target_id=plan.id,
         detail={
+            "entity_id": sug.entity_id,   # 2026-09-23 ④：审计带账套（=建议账套）
             "suggestion_id": sug.id,
             "suggestion_title": sug.title,
             "apply_action": "action_plan",