UNC paths are for windows clients only.
on MacOs and Linux, remotes are mounted to the filesystem, at any directory level you desire. to access window shares you use smb utilties and mount the share (typically with the mount cli). you can also use auto mount to only mount when in use. once mounted, the share is accessed as any folder.
on MacOs SMB support is builtin. use "Finder->Go->Connect to Server... " and use the smb: protocol (mounts to /Volumes)
smb://<servername>/<fileshare path>
you can also just use the mount cli to mount a smb volume to a mount point, or just: open "smb://<servername>/<fileshare path>" which mounts to /Volumes via finder.
on Linux, install smb file support (if not installed), and see the instruction for the distro chosen. for example on redhat: