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The "record" and the subsequent "account" represent man's total comprehension, on Judgment Day, of all his past life (Razi). This allegory occurs in the Qur'an in many formulations, e.g., in 37:19 or 39:68 , and perhaps most incisively in {50: 22} - "now We have lifted from thee thy veil, and sharp is thy sight today!"
Our true accusers are our own deeds. Why not look to them instead of vainly prying into something superstitious which we call a book of fortune or a book of omens?