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Free Practice Questions for IAI CA Tingkat Profesional

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Key Facts: IAI CA Tingkat Profesional Exam

5

Professional-level subject exams

IAI Ujian Sertifikasi Tingkat Profesional

3 hours

Time per subject

IAI Ujian Sertifikasi Tingkat Profesional

65

Minimum passing score per subject

IAI Ujian Sertifikasi Tingkat Profesional

Rp1,000,000

Fee per subject for general candidates

IAI Ujian Sertifikasi Tingkat Profesional

IAI CA Tingkat Profesional is five 3-hour computer-based subject exams with multiple-choice, essay and case study questions and a pass mark of 65 per subject. The Associate CA designation also requires at least one year of accounting experience, and the professional and advanced levels must be finished within 5 years (3 years for PPAk students). These 100 free questions are an independent English-language MCQ study adaptation.

Sample IAI CA Tingkat Profesional Practice Questions

Try these sample questions to review concepts for the IAI CA Tingkat Profesional exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under ISA 315 (Revised 2019), adopted in Indonesian auditing standards, which assertion is likely to sit highest on the spectrum of inherent risk?
A.Valuation of complex Level 3 financial instruments that depend on unobservable inputs and significant estimation
B.Occurrence of a high volume of routine sales processed automatically by an established ERP system
C.Straight-line depreciation of warehouse buildings with known cost and residual value
D.Payroll for permanent salaried staff calculated from standard tax tables
Explanation: ISA 315 (Revised 2019) places inherent risk on a spectrum driven by subjectivity, complexity, uncertainty, change and susceptibility to management bias. Level 3 fair values based on unobservable inputs combine high estimation uncertainty and subjectivity, so they sit near the top.
2Which audit procedure best illustrates a dual-purpose test under ISA 330?
A.Sending receivable confirmations and checking subsequent cash receipts
B.Inspecting fixed assets for condition and agreeing their cost to purchase invoices
C.Examining the approved purchase order and receiving report attached to a supplier invoice to test authorisation, while agreeing the recorded amount to the ledger
D.Recalculating PPh 25 instalments and reading board minutes
Explanation: A dual-purpose test is performed on the same transaction both as a test of controls (was the authorisation and matching control applied?) and as a substantive test of details (is the recorded amount correct?).
3An auditor uses monetary unit sampling on receivables with a book value of Rp12,000,000,000. Tolerable misstatement is Rp600,000,000, no misstatements are expected, and the reliability factor for a 5% risk of incorrect acceptance is 3.0. What are the sampling interval and sample size?
A.Interval Rp400,000,000; 30 items
B.Interval Rp200,000,000; 60 items
C.Interval Rp300,000,000; 40 items
D.Interval Rp150,000,000; 80 items
Explanation: The sampling interval is tolerable misstatement divided by the reliability factor: 600,000,000/3.0 = Rp200,000,000. Sample size is book value divided by the interval: 12,000,000,000/200,000,000 = 60.
4Under ISA 240, what must the auditor presume about revenue recognition?
A.Revenue is presumed accurate unless material errors appear in interim testing
B.Fraud risk in revenue applies only to listed companies
C.Management override is the only presumed fraud risk
D.There is a rebuttable presumption of fraud risks in revenue recognition, treated as significant risks unless rebutted and documented
Explanation: ISA 240 requires the auditor to presume that there are risks of fraud in revenue recognition and to evaluate which revenue types or assertions give rise to them. If the auditor concludes the presumption does not apply, the reasons must be documented.
5Under ISA 701, how does an auditor select key audit matters (KAM)?
A.Every transaction above performance materiality
B.From matters communicated with those charged with governance, those that required significant auditor attention and, of these, the matters of most significance in the current audit
C.All compliance breaches reported to OJK during the year
D.Every estimate where management's figure differs from the auditor's by more than 1%
Explanation: ISA 701 applies a filter: start with matters communicated with those charged with governance, identify those requiring significant auditor attention, and select those that were of most significance in the audit of the current period.
6In the audit of PT Nusantara Tbk, unrecorded liabilities and unrecognised impairments together make the financial statements materially and pervasively misstated. Sufficient evidence was obtained. Which opinion is required under ISA 705?
A.An unmodified opinion with an emphasis of matter paragraph
B.A qualified opinion
C.A disclaimer of opinion
D.An adverse opinion
Explanation: When the auditor has obtained sufficient appropriate evidence and concludes that misstatements are both material and pervasive, ISA 705 requires an adverse opinion.
7Management has appropriately used the going concern basis, but a material uncertainty exists and is adequately disclosed in Note 32. How should the auditor report under ISA 570 (Revised)?
A.An unmodified opinion with a separate section headed 'Material Uncertainty Related to Going Concern' referring to Note 32
B.A qualified opinion because of the uncertainty
C.An unmodified opinion with an ordinary emphasis of matter paragraph
D.A disclaimer of opinion because the future cannot be guaranteed
Explanation: Where the going concern basis is appropriate and the material uncertainty is adequately disclosed, ISA 570 (Revised) requires an unmodified opinion with a separate 'Material Uncertainty Related to Going Concern' section drawing attention to the disclosure.
8When auditing a complex accounting estimate with significant estimation uncertainty under ISA 540 (Revised), which procedure gives the strongest evidence about possible management bias?
A.Obtaining a letter from the CEO saying estimates were made in good faith
B.Relying on last year's working papers if conditions seem stable
C.Developing an independent point estimate or range using the auditor's own assumptions and data
D.Re-performing the arithmetic in management's spreadsheet
Explanation: Developing an auditor's point estimate or range, using independent assumptions or data, lets the auditor evaluate the reasonableness of management's estimate and detect indicators of bias.
9In a group audit under ISA 600 (Revised), a component auditor audits a significant subsidiary. Which statement about the group engagement partner is correct?
A.Liability is shared with the component auditor in proportion to fees
B.The group report may name the component auditor to disclaim responsibility for the subsidiary
C.The group engagement partner is responsible for the group audit opinion, and the report does not refer to the component auditor unless required by law or regulation
D.The group team need not evaluate the component auditor's competence or independence for private subsidiaries
Explanation: The group engagement partner takes responsibility for managing and achieving quality on the group audit and for the group opinion. The auditor's report does not refer to a component auditor unless law or regulation requires it, and then only with an explanation that responsibility is not reduced.
10An audit partner acts as an expert witness supporting an audit client in a lawsuit against a distributor. Which independence threat does this primarily create?
A.Advocacy threat
B.Self-review threat
C.Familiarity threat
D.Intimidation threat
Explanation: An advocacy threat arises when an accountant promotes a client's position to the point that objectivity may be compromised, as when supporting the client in litigation.

About the IAI CA Tingkat Profesional Exam

The Tingkat Profesional is the professional level of Ikatan Akuntan Indonesia's Chartered Accountant (CA) examinations. It consists of five subject exams in audit and assurance, advanced management accounting, advanced financial management, tax management, and information systems and internal control, and leads to the advanced level. This free bank is an independent English-language MCQ study adaptation, not an official translation or simulation of the Indonesian exam, which also includes essays and case studies.

Exam sponsor: Ikatan Akuntan Indonesia (IAI). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Five computer-based subject exams of 3 hours each: Audit dan Asurans, Akuntansi Manajemen Lanjutan, Manajemen Keuangan Lanjutan, Manajemen Perpajakan, and Sistem Informasi dan Pengendalian Internal. Exams run twice a month over four working days, with at most two subjects a day, and candidates may take subjects together or one at a time. A score of at least 65 passes a subject, and results are announced within two months.

Time Limit

3 hours per subject

Passing Score

65 per subject

Exam / Certification Fees

Rp500,000 registration plus Rp1,000,000 per subject for general candidates (Rp500,000 per retake); Rp3,000,000 for active PPAk students covering one sitting of the professional and advanced subjects

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

20 of 100 questions

Audit dan Asurans (Audit and Assurance)

ISA 315 risk, dual-purpose tests, MUS, fraud presumption, KAM, modified opinions, going concern, estimates, group audits, ethics, subsequent events, deficiency communication, analytics, quality management and materiality.

20 of 100 questions

Akuntansi Manajemen Lanjutan (Advanced Management Accounting)

Value chain, ABC and ABM, target, life-cycle and kaizen costing, transfer pricing, balanced scorecard, EVA, ROI and RI, quality costs, throughput, MFCA, customer profitability, variances, pricing and learning curves.

20 of 100 questions

Manajemen Keuangan Lanjutan (Advanced Financial Management)

APV, MM theory, real options, DCF and multiples valuation, LBO financing, distress prediction, interest rate parity, swaps, options and Greeks, cash management, PPP, FX exposure, dividends, duration, WACC, VaR and pecking order.

20 of 100 questions

Manajemen Perpajakan (Tax Management)

Fiscal reconciliation, Article 31E, benefits in kind, thin capitalisation, TER withholding, Articles 22, 23, 4(2) and 26, treaties, VAT crediting and KMS, transfer pricing, fiscal depreciation, losses, audits, objections, appeals, CFC rules and carbon tax.

20 of 100 questions

Sistem Informasi dan Pengendalian Internal (Information Systems and Internal Control)

COSO 2013 and ERM 2017, COBIT 2019, IT general and application controls, ERP segregation of duties, NIST CSF, digital signatures, recovery sites, Benford analysis, ACID, SOC 2, fraud diamond, CAATs, RPA and bank IT regulation.

Preparing for the IAI CA Tingkat Profesional Exam

What You Need to Know

  • Passing score: 65 per subject
  • Assessment: Five computer-based subject exams of 3 hours each: Audit dan Asurans, Akuntansi Manajemen Lanjutan, Manajemen Keuangan Lanjutan, Manajemen Perpajakan, and Sistem Informasi dan Pengendalian Internal. Exams run twice a month over four working days, with at most two subjects a day, and candidates may take subjects together or one at a time. A score of at least 65 passes a subject, and results are announced within two months.
  • Time limit: 3 hours per subject
  • Exam / certification fees: Rp500,000 registration plus Rp1,000,000 per subject for general candidates (Rp500,000 per retake); Rp3,000,000 for active PPAk students covering one sitting of the professional and advanced subjects Official sources

Using Our Practice Resources

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

IAI CA Tingkat Profesional: Suggested Study Strategy

1Practise written answers as well as MCQs: IAI's sample papers show that essays and case studies carry a large share of each subject.
2For Manajemen Perpajakan, keep up with recent changes such as PMK 15 of 2025 on audits, PMK 11 of 2025 on VAT bases and the TER method for PPh 21.
3In Audit dan Asurans, link the risk standards (ISA 315 and 330) to reporting outcomes (ISA 700 series, 570 and 701).
4Plan your sittings: the professional and advanced levels must be finished within 5 years, or 3 years for PPAk students.

Frequently Asked Questions

What is IAI CA Tingkat Profesional?

It is the professional level of the IAI Chartered Accountant examinations: five subject exams in audit and assurance, advanced management accounting, advanced financial management, tax management, and information systems and internal control. Passing leads to the advanced level (Pelaporan Korporat and Manajemen Stratejik dan Kepemimpinan).

What is the exam format and pass mark?

Each subject is a 3-hour computer-based exam with multiple-choice, essay and case study questions. The pass mark is 65 per subject, and results are announced within two months.

How much does the professional level cost?

General candidates pay a one-off Rp500,000 registration fee and Rp1,000,000 per subject, with retakes at Rp500,000. Active PPAk students pay Rp3,000,000, covering registration and one sitting of the professional and advanced subjects, with retakes at Rp250,000 for the first retake and Rp500,000 after that.

Who can sit the professional level?

Eligible candidates include CAFB certificate holders, active PPAk students, graduates with at least a D4 in accounting, holders of a master's or doctorate in accounting, holders of an IAI-recognised level 6 accounting technician certificate, and holders of IAI or recognised professional accounting certifications. Active IAI Madya membership is required.

How do I become an Associate CA?

IAI awards the Associate Chartered Accountant designation to holders of the professional-level certificate who have at least one year of accounting experience, meet membership dues, sign the commitment and integrity statement, and stay within the completion deadlines for the professional and advanced levels.

Are these official IAI exam questions?

No. This is independent practice by OpenExamPrep in English using multiple-choice questions. It is not an official translation of IAI material, does not simulate the essay and case study sections, and is not affiliated with or endorsed by IAI.