develop the acro_summarise() function

[mahaalbashir]

1. The acro_summarise() function uses the acro pivot_table function to create the output and do the risk assessments.
2. It works with piping.

[codecov]

Codecov Report

❌ Patch coverage is 86.48649% with 10 lines in your changes missing coverage. Please review.
✅ Project coverage is 96.32%. Comparing base (f942c8d) to head (b292599).

Files with missing lines	Patch %	Lines
R/acro_tables.R	87.93%	7 Missing ⚠️
R/utils.R	81.25%	3 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##              main      #65      +/-   ##
===========================================
- Coverage   100.00%   96.32%   -3.68%     
===========================================
  Files            5        5              
  Lines          198      272      +74     
===========================================
+ Hits           198      262      +64     
- Misses           0       10      +10     

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