Having worked with 3 auto-collimators now (Franke&Heidecke, Zeiss/Voigtländer and Gokosha) i know that you can run in trouble with these instruments if you neglect to calibrate just before you do a test. This calibration is usually done on a flat surface mirror under the lens.
You need calibration for 2 things :
1) If your auto-collimator has a focus adjustment . To check the infinity focus of the instrument.
2) To adapt the occulair to the state of your eye-vision at that moment just before the test
is conducted.
Usually in an auto-collimator measurement your eye is part of the optical system as the image coming from the occulair is projected on your retina. So, if the occulair is not well adapted to your eye-sight you'll have an error in the focus adjustment of the test object.
However a properly calibrated auto-collimator is very exact and is just a very covenient instrument because you litterary can check the infinity focus of cameras night and day.
Bringing a groundglass in the filmplane and observing the image projected on that is also a very good way to go as, even when using a magnifyer to see that image, the focus distance will not shift because of eye-sight. This method was also used in the "old-school" camera repair shops but the infinity target was usually a collimator, not a tree in the distance.
Both type of measurements can only be accurate if you bring the groundglass/mirror exactly in the filmplane and that is also a point were errors are easily made as even the slightest difference (i.e. gap) will ruin your infinity adjustment.
Here an image of a vintage professional groundglass type focus tester :
And here the vintage Collimator which was used in combination with the focus tester above :