System failure causes inconsistency between two transactions

Let's say the picture above the transaction 4 for user A. A updated a record from Account table, change the balance from 100 to 0, then a checkpoint occurred, so all dirty pages got written to disk. At time t, user B checked the Account table and add records whose balance is zero to Audit table and commit immediately before the system failure. Then a system failure occurred, so the transaction 4 was rolled-back, and for account id 1234, then balance was 100 again, so this account id shouldn't be in the Audit table, but it was because user B added it. so how to tackle this inconsistency?