diff --git a/backend/services/wallet-service/src/application/event-handlers/withdrawal-status.handler.ts b/backend/services/wallet-service/src/application/event-handlers/withdrawal-status.handler.ts
index ab5f529e..f1964b0c 100644
--- a/backend/services/wallet-service/src/application/event-handlers/withdrawal-status.handler.ts
+++ b/backend/services/wallet-service/src/application/event-handlers/withdrawal-status.handler.ts
@@ -464,6 +464,25 @@ export class WithdrawalStatusHandler implements OnModuleInit {
             }
 
             this.logger.log(`[FAILED] Refunded ${totalAmount.toString()} USDT (amount + fee) to account ${orderRecord.accountSequence} (version: ${currentVersion} -> ${currentVersion + 1})`);
+
+            // 记录 UNFREEZE 流水（修复：之前缺失导致审计缺口）
+            await tx.ledgerEntry.create({
+              data: {
+                accountSequence: orderRecord.accountSequence,
+                userId: orderRecord.userId,
+                entryType: LedgerEntryType.UNFREEZE,
+                amount: newAvailable.minus(currentAvailable),
+                assetType: 'USDT',
+                balanceAfter: newAvailable,
+                refOrderId: orderRecord.orderNo,
+                memo: `提现失败退款: ${payload.error}`,
+                payloadJson: {
+                  toAddress: orderRecord.toAddress,
+                  chainType: orderRecord.chainType,
+                  error: payload.error,
+                },
+              },
+            });
           } else {
             this.logger.error(`[FAILED] Wallet not found for accountSequence: ${orderRecord.accountSequence}, userId: ${orderRecord.userId}`);
           }