[FIX] account: make tax audit computation work with cash basis taxes

https://github.com/odoo/enterprise/commit/7d17dad678361f161c259eddd45d9b5186941bd0

 fixed the sign used for cash basis entries in the tax report, but this change had to be reflected on the tax_audit computed on cash basis entries as well.

Before that, cash basis entries never were made on sales journals, and their move lines never had a refund-typed invoice_id. So it means those factors, when present on the original invoice, never influenced the audit string computed for cash basis entries. This was obviously wrong.

closes odoo/odoo#52381

X-original-commit: 1157b3073f409c9fbdffe8f3b3322331f470de02
Related: odoo/enterprise#10927
Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>