I go the other way and say this is a vast oversimplication of the job by a tech bro doing what tech bros typically do.

I am not an accountant but for many years I worked adjacent to them as a developer. I got a lot of time to ask questions and I was generally curious. Even at the SMB level accountants don't necessarily always have a "ground truth". There are so many ways to bury financial data that it needs almost constant vigilance. Yes, in theory, there is one ground truth (inputs should balance with whats there) but in practice humans are SHOCKINGLY good at committing accounting fraud. GAAP is another thing.