The following links provide access to model financial statements that may prove to a useful benchmarks for auditors:
IFRS T1 and T2 - BDO Illustrative Financial Statements
IFRS T2 (RDR) - KPMG Illustrative disclosures
IFRS T2 (RDR) - PWC Illustrative statements
PBE T1 and T2 - BDO Illustrative Financial Statements
Tier 3 (NFP) - XRB xlsx template
SPFR for FPEs - CAANZ (2018)