Posted 17th October 2020
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An FDA document says this:
Since no quantified virus isolates of the 2019-nCoV are currently available, assays designed for detection of the 2019-nCoV RNA were tested with characterized stocks of in vitro transcribed full length RNA (N gene; GenBank accession: MN908947.2) of known titer (RNA copies/µL) spiked into a diluent consisting of a suspension of human A549 cells and viral transport medium (VTM) to mimic clinical specimen.
See page 39 of CDC 2019 Novel Coronavirus ( 2019 nCOV) Real Time RT-PCR Diagnostic Panel.