There isn't.
Terms like earliest record simply cannot be applied to subjects that are a common human experience sine the beginning of human history. i.e. before homo sapiens appeared. Gold can be found in its pure form in river beds and without too much trouble by digging, say while digging up roots. Gold can be found on every continent and was probably part of the makeup of pre-human culture. It would be like asking what the earliest record of fire, thunder or a baby crying was.
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