When you do not need to align the walls
It is believed that the leveling of walls before the final finishing measures must be carried out almost always. In fact, not in all cases, such events are required. Sometimes you can do without leveling, but only under certain conditions.
No need to align the walls before the finish if the surfaces are lined with drywall panels. This is carried out often quite often, so this case is very likely. Drywall provides an even surface, so the additional leveling of the walls will be completely superfluous with a similar option.
It is possible to do without work on alignment of the surface, provided that it is planned to use any facing panels to finish the base. In particular, it can be a lining or siding. They are installed on the prepared frame, so alignment is also not required.
There is another case when it is possible to do without alignment. In particular, this work will not be needed if any material with the effect of surface masking is used. These include textured plaster, textile wallpaper, wall panels.