I would recommend http://www.2l.no/

A Norway company who provides its free 24BIT/192kHz music for test. Just click "2L Brand store" and then "Test Bench HD audio files" It even has 24BIT/352.8kHz format music which has a size of over 1GB for just a 9 minute music.

M80,VP180,QS8,EP500,Onkyo TX-NR5008 and Epson 8700UB