bsdacct: fix and add comments around acct_process()

Fix the one describing what this function is and add one more - about
locking absence around pid namespaces loop.

Signed-off-by: Pavel Emelyanov <xemul@openvz.org>
Cc: Randy Dunlap <randy.dunlap@oracle.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>