Yes and no. As my physics professor used to say, all models are wrong, our goal is to make the least wrong model. It's literally impossible to simulate every event. For example, what if there was an anthill under the area where the rock is dropped? Maybe that will affect the resulting sound? Maybe, but it's not going to make a difference to the observer.
We know enough physics to simulate a huge number of simultaneous events, but at some point a model becomes far too complicated (e.g. taking a week to run on a powerful computer), when a more simplified model will do the trick just fine. I personally compare it to FLAC and MP3--FLAC is of course best quality, but will eat up a ton of storage space, and MP3 (with compression) is good enough
Tabbliss represent