[Flang] External subprograms should be allowed as proc_target in procedure pointers. (#183268)
Fixes https://github.com/llvm/llvm-project/issues/177505.
This patch updates an existing external procedure symbol with the
correct function signature and argument attributes, so it can be safely
used as a proc_target without signature conflicts.
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Co-authored-by: jeanPerier <jean.perier.polytechnique@gmail.com>