Utilizing ultraproducts, Schoutens constructed a big Cohen–Macaulay (BCM) algebra
$\mathcal {B}(R)$
over a local domain R essentially of finite type over
$\mathbb {C}$
. We show that if R is normal and
$\Delta $
is an effective
$\mathbb {Q}$
-Weil divisor on
$\operatorname {Spec} R$
such that
$K_R+\Delta $
is
$\mathbb {Q}$
-Cartier, then the BCM test ideal
$\tau _{\widehat {\mathcal {B}(R)}}(\widehat {R},\widehat {\Delta })$
of
$(\widehat {R},\widehat {\Delta })$
with respect to
$\widehat {\mathcal {B}(R)}$
coincides with the multiplier ideal
$\mathcal {J}(\widehat {R},\widehat {\Delta })$
of
$(\widehat {R},\widehat {\Delta })$
, where
$\widehat {R}$
and
$\widehat {\mathcal {B}(R)}$
are the
$\mathfrak {m}$
-adic completions of R and
$\mathcal {B}(R)$
, respectively, and
$\widehat {\Delta }$
is the flat pullback of
$\Delta $
by the canonical morphism
$\operatorname {Spec} \widehat {R}\to \operatorname {Spec} R$
. As an application, we obtain a result on the behavior of multiplier ideals under pure ring extensions.