If you are trying to spot mistakes an accountant made, you won't spot it by going through accounting entries. If you are trying to see how your business is doing, you won't know from knowing debits and credits.
You can spot an accounting mistakes or see how your business is doing by comparing the financial statements to what you are seeing in the business in real life. "Why is my net income look great, when the cash in the bank is so bad?" Or, "why does my cash in the bank not match the cash in the financial statement?". By asking these questions you learn accounting much more effectively. And your accountant should be able to explain that to you convincingly and in detail - if not get a new accountant (In fact, it is best practice for corporations to switch accountants every 4 years or so to catch mistakes).