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docs: add testing strategy and coverage report
- docs/testing_strategy_v1.md: comprehensive testing strategy
- Test pyramid definition (Unit/Integration/E2E)
- File naming conventions
- Mock interface guidelines
- Coverage requirements
- Test execution commands
- Common issues solutions
- reports/test_coverage_report_2026-04-08.md: current coverage status
- Module-by-module breakdown
- Coverage达标情况
- Mock implementations inventory
- Next action items
- CLAUDE.md: update test specifications
- Add audit store mock signature
- Detailed coverage targets per module
- Test naming conventions