[PATCH] Fix sighand->siglock usage in kernel/acct.c

IRQs must be disabled before taking ->siglock.

Noticed by lockdep.

Signed-off-by: OGAWA Hirofumi <hirofumi@mail.parknet.co.jp>
Cc: Arjan van de Ven <arjan@infradead.org>
Cc: Ingo Molnar <mingo@elte.hu>
Cc: "Eric W. Biederman" <ebiederm@xmission.com>
Cc: Oleg Nesterov <oleg@tv-sign.ru>
Signed-off-by: Andrew Morton <akpm@osdl.org>
Signed-off-by: Linus Torvalds <torvalds@osdl.org>