No, you should only need the files that you are going to modify.
Technically you can move all the files from the parent-theme into the child-them. When you move only the files which need changing into the child-theme then it’s a little simpler to keep track of the changes.
Also good to know when working with child-themes:
get_template_directory_uri()
will always grab the path to the parent theme. & get_stylesheet_directory_uri()
will always point to the path of the active theme (whether it’s parent or child)