fix(audit): corrige errores criticos y mayores, mejora UX/accesibilidad y optimiza rendimiento

- Arregla @require_auth, permisos, race conditions, locks de caja/stock
- Elimina N+1 en layaway, flotilla, dashboard y global_invoice
- Asegura folios atomicos para CFDI, ordenes de servicio y polizas
- Protege client_secret de MercadoLibre en backend
- Conecta botones/filtros de config, customers, accounting e invoicing
- Mejora accesibilidad (labels/aria-label) y estados de carga/vacio
- Limpia accounting.js obsoleto y consolida accounting.v9.js
- Actualiza cache busting a v32 y Service Worker a v32
- Documenta todo en docs/AUDIT_Y_MEJORAS_2026-06-15.md

Tests: 35 passed

pos/tests/test_service_order_integration.py

@@ -64,17 +64,20 @@ def conn():
     return MockConn(MockCursor())
 
 
-def test_generate_order_number_first_of_year(conn):
+def test_generate_order_number_first_of_day(conn):
     conn._cursor.responses = [(None,)]
     number = engine._generate_order_number(conn)
-    assert number.startswith("SO-")
-    assert number.endswith("-0001")
+    # Format DDMMYYYY-N
+    assert len(number.split("-")) == 2
+    assert number.split("-")[1] == "1"
 
 
 def test_generate_order_number_increments(conn):
-    conn._cursor.responses = [("SO-2026-0042",)]
+    from datetime import datetime
+    today = datetime.utcnow().strftime('%d%m%Y')
+    conn._cursor.responses = [(f"{today}-42",)]
     number = engine._generate_order_number(conn)
-    assert number.endswith("-0043")
+    assert number == f"{today}-43"
 
 
 @mock.patch("services.inventory_engine.get_stock", return_value=10)
@@ -82,11 +85,11 @@ def test_generate_order_number_increments(conn):
 def test_reserve_item_inserts_so_reserve_and_updates_quantity(mock_record, mock_stock, conn):
 
     conn._cursor.responses = [
-        (1, 5, 3, "pending", "SO-2026-0001"),  # item lookup
+        (1, 5, 3, "pending", "SO-2026-0001", 2),  # item lookup (branch_id=2)
         None,  # update
     ]
 
-    result = engine.reserve_item(conn, 7, branch_id=2, employee_id=9)
+    result = engine.reserve_item(conn, 7, branch_id=99, employee_id=9)
 
     assert result["reserved"] == 3
     mock_stock.assert_called_once_with(conn, 5, 2)
@@ -99,11 +102,11 @@ def test_reserve_item_inserts_so_reserve_and_updates_quantity(mock_record, mock_
 @mock.patch("services.inventory_engine.get_stock", return_value=1)
 def test_reserve_item_raises_when_insufficient_stock(mock_stock, conn):
     conn._cursor.responses = [
-        (1, 5, 3, "pending", "SO-2026-0001"),
+        (1, 5, 3, "pending", "SO-2026-0001", 2),
     ]
 
     with pytest.raises(ValueError, match="Insufficient stock"):
-        engine.reserve_item(conn, 7, branch_id=2)
+        engine.reserve_item(conn, 7, branch_id=99)
 
 
 @mock.patch("services.inventory_engine.record_operation", return_value=124)