Answer
Yes, the matrix $A$ is invertible and its inverse is
$A^{-1}=\left[\begin{array}{cc}
sin\theta & -cos \theta\\
cos \theta& sin \theta
\end{array}\right]$
Work Step by Step
Given
$A=\left[\begin{array}{cc}
sin\theta & cos \theta\\
-cos \theta& sin \theta
\end{array}\right]$
then
$|A|=(sin\theta)^{2}+(cos\theta)^{2}=1\ne0 $
thus the matrix $A$ is nonsingular and invertible
therefore $A^{-1}=\frac{1}{|A|} *\left[\begin{array}{cc}
sin\theta & -cos \theta\\
cos \theta& sin \theta
\end{array}\right]=\left[\begin{array}{cc}
sin\theta & -cos \theta\\
cos \theta& sin \theta
\end{array}\right]$