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On every buy side of some significance an accountant (transaction services) will make a report explaining all issues in the accounts of the target. That should suffice for the banking anlayst to make a report.
I've found this to be true as well.
Just to add some color, the way to think about it is that the accountants are the ones who go through the actual transactions and data to compile the financial statements and determine what belongs where, while the bankers take those numbers and make some sort of projection / recommendation.
Obviously some exceptions (e.g. there can be a lot of debate around EBITDA adjustments or a very small transaction might not have bankers) and bankers require an understanding of accounting principles to make recommendations, but the jobs are pretty distinct when done at reputable firms at a medium-to-large scale.
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