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Free Practice Questions for IAPI UPAP Tingkat Dasar

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Key Facts: IAPI UPAP Tingkat Dasar Exam

120 minutes

Time per subject

IAPI Silabus UPAP Tingkat Dasar

60.00

Minimum passing score per subject

IAPI Silabus UPAP Tingkat Dasar

Rp250,000

Fee per subject

IAPI ACPA page

2 years

Window to pass all basic-level subjects

IAPI ACPA page

IAPI UPAP Tingkat Dasar has five 120-minute multiple-choice subject exams of 80 or 90 questions, with a pass mark of 60 per subject, Rp250,000 per subject plus Rp125,000 registration, and a 2-year window to pass all subjects. These 100 free questions are an independent English-language MCQ study adaptation.

Sample IAPI UPAP Tingkat Dasar Practice Questions

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

1Under SA 200 in the Standar Profesional Akuntan Publik (SPAP), what is the auditor's overall objective in an audit of financial statements?
A.To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, and to report on them
B.To provide absolute assurance that all fraud and non-compliance has been detected
C.To prepare the financial statements in accordance with SAK
D.To evaluate management's operational efficiency and business strategy
Explanation: SA 200 requires the auditor to obtain reasonable assurance, a high but not absolute level, that the financial statements as a whole are free from material misstatement due to fraud or error, so that the auditor can express an opinion and report as required.
2Under Indonesian auditing standards, which responsibility belongs to the entity's management rather than the auditor?
A.Deciding the nature, timing and extent of audit procedures
B.Setting performance materiality
C.Expressing an opinion on the financial statements
D.Designing, implementing and maintaining internal control relevant to preparing the financial statements
Explanation: An audit is conducted on the premise that management, overseen by those charged with governance, is responsible for preparing the financial statements and for the internal control needed to prevent material misstatement. The auditor plans the audit, sets materiality and forms the opinion.
3A public accountant knowingly lets their name be associated with a report that omits information and is therefore misleading. Under the IAPI code of ethics, which fundamental principle is breached most directly?
A.Professional competence and due care
B.Confidentiality
C.Integrity
D.Objectivity
Explanation: Integrity requires being straightforward and honest in all professional and business relationships. An accountant must not knowingly be associated with information that is materially false or misleading, or that omits information where the omission makes it misleading.
4A public accounting firm (KAP) promotes an audit client's shares to potential investors ahead of a listing. Under the IAPI code of ethics, which threat to independence does this mainly create?
A.Self-interest threat
B.Self-review threat
C.Familiarity threat
D.Advocacy threat
Explanation: An advocacy threat arises when a firm promotes a client's position to the point that its objectivity is compromised, such as promoting the client's shares or acting as its advocate in a dispute.
5Tests of controls show that control risk for revenue is higher than the auditor originally assessed, while inherent risk and acceptable audit risk are unchanged. How should the auditor respond?
A.Lower the acceptable detection risk by extending substantive procedures, performing them closer to the period end or using more persuasive procedures
B.Raise the acceptable detection risk, because testing controls has already used much of the budget
C.Keep the planned substantive procedures, because inherent risk has not changed
D.Replace substantive tests of details with analytical procedures only
Explanation: With audit risk held constant, a higher risk of material misstatement leaves less room for detection risk. The auditor lowers acceptable detection risk by changing the nature, timing and extent of substantive procedures, for example more tests of details, work nearer the period end or larger samples.
6Under SA 320, why does the auditor set performance materiality below materiality for the financial statements as a whole?
A.Because OJK prescribes a fixed percentage
B.To require 100% testing of every transaction above that amount
C.To remove the need for substantive procedures on balances below that amount
D.To reduce to an appropriately low level the probability that uncorrected and undetected misstatements together exceed overall materiality
Explanation: Performance materiality allows for individually immaterial misstatements, detected and undetected, adding up to a material amount. It helps determine the nature, timing and extent of further audit procedures.
7Under SA 315, which component of internal control sets the tone of the organisation and influences the control consciousness of its people?
A.The entity's risk assessment process
B.The information system and communication
C.The control environment
D.Control activities
Explanation: The control environment covers the governance and management functions and their attitudes, awareness and actions concerning internal control. It is the foundation for the other components.
8In the revenue and cash receipts cycle, which arrangement best prevents the theft of customer remittances from going undetected?
A.The sales clerk enters orders and posts invoices to the general ledger
B.The accounts receivable clerk opens mailed remittances and approves customer credit limits
C.The billing department prepares shipping documents and updates perpetual inventory records
D.The cashier who receives remittances has no access to the accounts receivable ledger
Explanation: Custody of cash must be separated from recording receivables. A cashier who could also post to customer accounts could steal receipts and conceal it, for example by lapping or writing off balances.
9Under SA 500, what does the appropriateness of audit evidence refer to?
A.Its quality, meaning its relevance and reliability in supporting the auditor's conclusions
B.The quantity of evidence the auditor needs to obtain
C.Whether the evidence was obtained within the planned audit budget
D.Whether the evidence comes from sources outside the entity
Explanation: SA 500 describes two qualities of audit evidence: sufficiency, which is its quantity, and appropriateness, which is its quality, meaning relevance and reliability. The two interact, but obtaining more evidence cannot make up for evidence of poor quality.
10Under SA 330, when must the auditor perform tests of controls?
A.Whenever the client's revenue exceeds Rp50 billion
B.When the auditor expects controls to operate effectively and plans to rely on them, or when substantive procedures alone cannot provide sufficient appropriate evidence
C.Only when substantive testing will be omitted entirely
D.When control risk has been assessed at the maximum
Explanation: SA 330 requires tests of controls when the risk assessment includes an expectation that controls operate effectively, or when substantive procedures alone cannot provide sufficient appropriate evidence at the assertion level, which is common in highly automated processing.

About the IAPI UPAP Tingkat Dasar Exam

UPAP Tingkat Dasar is the basic level of the Institut Akuntan Publik Indonesia (IAPI) public accountant examinations. Its five subjects cover auditing and assurance, financial accounting and reporting, economics, management with tax and business law, and cost accounting with financial management and information systems. Passing all five, with at least 3 months of relevant work or internship experience and the other IAPI requirements, leads to the Associate Certified Public Accountant of Indonesia (ACPA) certificate and opens the professional level. This free bank is an independent English-language MCQ study adaptation, not an official translation or simulation of the Indonesian exam.

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

Assessment

Five separate closed-book subject exams: PAA (90 questions), APK (80), PEMM (90), MPHB (80) and AMSI (80), each lasting 120 minutes. Exams are computer-based or paper-based at IAPI or partner test centres in four periods a year. A score of at least 60.00 passes a subject, and all basic-level subjects must be passed within 2 years of first sitting.

Time Limit

120 minutes per subject

Passing Score

60 per subject

Exam / Certification Fees

Rp125,000 registration at first sitting plus Rp250,000 per subject

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

Pengantar Auditing dan Asurans (PAA)

SPAP audit objectives and responsibilities, audit risk and materiality, internal control, evidence, confirmations, analytical procedures, fraud, sampling, going concern, subsequent events, reporting, documentation and the IAPI code of ethics.

20 of 100 questions

Akuntansi dan Pelaporan Keuangan (APK)

Conceptual framework, accruals, presentation and cash flows, revenue, inventories, PPE and depreciation, intangibles, impairment, leases, provisions, financial instruments, bonds, equity, EPS, foreign currency and changes in estimates.

20 of 100 questions

Pengantar Ekonomi Makro dan Mikro (PEMM)

Demand and supply, elasticity, consumer choice, production, perfect competition, monopoly, monopolistic competition, monopsony, externalities, GDP, inflation, unemployment, fiscal and monetary policy, money supply, balance of payments and exchange rates.

20 of 100 questions

Pengantar Manajemen, Perpajakan dan Hukum Bisnis (MPHB)

Management principles, strategy, motivation, marketing and operations; PPh 21, 22, 23 and corporate tax, PPN and the MSME final tax; tax assessments; company law, contracts, partnerships and data confidentiality.

20 of 100 questions

Akuntansi Biaya, Manajemen Keuangan dan Sistem Informasi (AMSI)

Cost behaviour, job and process costing, CVP, variances and budgets; time value of money, NPV, payback, working capital, cost of capital and trade credit; AIS components, IT controls, databases and business cycles.

Preparing for the IAPI UPAP Tingkat Dasar Exam

What You Need to Know

  • Passing score: 60 per subject
  • Assessment: Five separate closed-book subject exams: PAA (90 questions), APK (80), PEMM (90), MPHB (80) and AMSI (80), each lasting 120 minutes. Exams are computer-based or paper-based at IAPI or partner test centres in four periods a year. A score of at least 60.00 passes a subject, and all basic-level subjects must be passed within 2 years of first sitting.
  • Time limit: 120 minutes per subject
  • Exam / certification fees: Rp125,000 registration at first sitting plus Rp250,000 per subject 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

IAPI UPAP Tingkat Dasar: Suggested Study Strategy

1Plan the five subjects within IAPI's 2-year window, remembering each exam is 120 minutes for 80 or 90 questions, so pace yourself at under 1.5 minutes per question.
2Learn the 2024 PSAK numbering, such as PSAK 202 for inventories and PSAK 216 for PPE, while recognising older numbers in textbooks.
3Use current tax rules: PPN at 12% on an 11/12 base for non-luxury goods, the 22% corporate rate, Article 17 brackets and PTKP of Rp54,000,000.
4Practise calculations for CVP, process costing, NPV and multipliers, because each subject mixes theory with computation.

Frequently Asked Questions

What is UPAP Tingkat Dasar?

It is the basic level of IAPI's public accountant examinations, with five subjects: PAA, APK, PEMM, MPHB and AMSI. Passing it is required before sitting the professional level on the regular route.

What is the exam format and pass mark?

Each subject is a closed-book, 120-minute multiple-choice exam of 80 or 90 questions, held by computer or on paper at IAPI or partner test centres. The pass mark is 60.00 per subject.

How much does UPAP Tingkat Dasar cost?

IAPI charges Rp125,000 registration at the first sitting and Rp250,000 per subject, so sitting all five subjects once costs Rp1,375,000. Fees are non-refundable, and a sitting can be rescheduled once, up to 8 days before the exam.

What is required for the ACPA certificate?

Candidates must be IAPI members, pass all five basic-level subjects within 2 years of first sitting, hold accounting education at D4, S1, S2, S3 or PPAk level, have at least 3 months of relevant work or internship experience, and sign the required statements.

Are these official IAPI exam questions?

No. This is independent English-language multiple-choice practice by OpenExamPrep. It is not an official translation of IAPI material, does not simulate the Indonesian exam, and is not affiliated with or endorsed by IAPI.