In order to realize indoor test and evaluation of attitude measurement accuracy of photoelectric theodolite, an attitude measurement method of photoelectric theodolite is developed. Based on Monte Carlo method, the error sources are analyzed. Main influencing factors on attitude measurement accuracy are obtained, and a detection method for indoor attitude measurement accuracy is proposed. Based on outfield theoretical trajectory, target attitude and measuring station coordinates, the original data of attitude measurement is obtained by inverse attitude measurement theory. The original data is input into the photoelectric theodolite to obtain the test target attitude. The theoretical target attitude and the test target attitude are compared, and the attitude measurement accuracy of the attitude measurement equipment is obtained. According to this method, the attitude measurement accuracy of a certain type of attitude measurement equipment is tested. Attitude measurement accuracy of the attitude measurement equipment can be obtained by experiments. The heading angle measurement error is not larger than 1.9°, pitch angle measurement error is not larger than 0.4°.