Acetone smoothing is mainly for FDM prints made from ABS or ASA and works because those plastics are readily soluble in acetone.

For resin prints acetone can be used as a substitute for or additive to IPA when cleaning off excess resin before curing. There’s even some evidence that it works better than IPA alone for this purpose. Although, if you leave a resin print in the acetone too long it can cause some discoloration and make the part more brittle.