A vehicle that is equipped with an idling stop and restarting system and method thereof for testing a function of the idling stop and restarting system may include counting the ignition number of an engine including a first ignition, accumulating the operating time period after the first ignition, and setting a charging value of a battery as a predetermined value, if the ignition number is smaller than a predetermined ignition number and/or if operating time period is shorter than a predetermined operating time period, wherein the idling stop and restarting system is operated regardless of the real charging value of the battery.