What does an SMSF auditor actually do?

Super funds must be audited annually as per the superannuation laws of Australia. And these superannuation funds are to be audited by the registered SMSF auditors only. So, in a nutshell, the main responsibility of your SMSF auditor is to audit your superannuation fund. The self-managed super fund auditor will check the accuracy and validity of the information presented in the financial statements. The auditor will also check whether your SMSF complies with superannuation laws or not. Any SMSF auditor would perform below two audits:
1.Financial audit
2.Compliance audit
The above two super fund audits are to be completed by the SMSF auditor before the SMSF annual return is lodged with the ATO.
https://www.auditax.com.au/services/smsf-audit/