Is executing "ls" from the shell similar to calling os.listdir() from a python script at the kernel level?

Question

I am looking for a very advanced explanation of what happens when the os.listdir() is called? A level of explanation similar to this

I want to understand if typing ls in the shell is equivalent to calling os.listdir() from a script file at the kernel level?

I have referred to the official documentation for os.listdir and many blog posts but none explain it in depth.