There are no accurate records because people are frequently lost at sea for all kinds of reasons. Unless a body with clear evidence of a fatal shark attack is recovered, there's no way of telling whether a shark is responsible. It isn't like a car crash, where the cause of death or injury is often immediately clear. When it comes to analysing the threat to people from sharks it is necessary to consider many more people are killed by drowning, or attacks by marine creatures other than sharks, and many, many, more are killed or horribly injured simply driving to the beach. It's a matter of perspective.
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On average there are 75 shark attacks on humans reported worldwide every year. Of these attacks, on average16 attacks occur to surfers.