Thus, Kal Vachomer [a Talmudic term meaning "certainly"] a person should not come into Rosh HaShanah without properly preparing their case for presentation before the Heavenly court.
Hence the month of Elul - an annual opportunity for self-examination and preparation for judgment.
Raba (an Amorah or late era Talmudic sage) says in the Talmud (Tractate Shabbat page 31A) that among the first questions to be asked of a human being upon Final Judgment are the following:
Did you conduct your business dealings with integrity?
Did you set aside fixed times for the study of Torah?
Did you concern yourself with the duty of raising a family?
Did you retain a confident faith in Israel's future redemption and the coming era of universal peace?
These are questions that a person should not wait to be asked until death. Rather, one should ask these questions on a daily basis and especially during Elul, thus reminding oneself what the most important priorities in life should be.