Reasoning is now central to modern foundation models, but remains underdeveloped in the audio modality. Unlike text transcripts, audio contains not only words but also vocal cues, background events, and temporal patterns, all of which can be necessary for reliable inference. This survey presents the first dedicated synthesis of audio reasoning in multimodal foundation models. We formulate audio reasoning as reasoning-augmented generation grounded in acoustic evidence, distinguishing it from conventional audio understanding. We then organize existing work around two core settings: **Audio-to-Text reasoning**, where models infer textual answers from acoustic input, and **Audio-to-Speech reasoning**, where models reason before or during speech generation under latency constraints. Finally, we summarize evaluation practices and challenges in acoustic grounding, shortcut learning, modality hallucination, and latency-constrained interaction.

While the automatic evaluation of omni-modal large models (OLMs) is essential, assessing empathy remains a significant challenge due to its inherent affectivity. To investigate this challenge, we introduce AEQ-Bench (Audio Empathy Quotient Benchmark), a novel benchmark to systematically assess two core empathetic capabilities of OLMs: (i) generating empathetic responses by comprehending affective cues from multi-modal inputs (audio + text), and (ii) judging the empathy of audio responses without relying on text transcription. Compared to existing benchmarks, AEQ-Bench incorporates two novel settings that vary in context specificity and speech tone. Comprehensive assessment across linguistic and paralinguistic metrics reveals that (1) OLMs trained with audio output capabilities generally outperformed models with text-only outputs, and (2) while OLMs align with human judgments for coarse-grained quality assessment, they remain unreliable for evaluating fine-grained paralinguistic expressiveness.

Instruction-guided speech editing requires a model to modify specified speech attributes while preserving non-target characteristics. Despite rapid progress in Speech Large Language Models (Speech LLMs), systematic evaluation of this capability remains challenging, as existing benchmarks are fragmented across isolated editing tasks. To bridge this gap, we introduce **SpeechEditBench**, a bilingual multi-attribute benchmark for instruction-guided speech editing. SpeechEditBench encompasses seven atomic editing tasks, as well as compositional editing tasks that integrate multiple operations within a single instruction. We propose an anchor-based evaluation protocol that separately assesses the edit success of target attributes and the preservation of non-target linguistic content, leading to three metrics: target success, preservation success, and joint success. Using this benchmark, we evaluate mainstream Speech LLMs and specialized speech editing systems. The results reveal three key findings: (1) no single model performs well across all editing dimensions; (2) closed-source Speech LLMs generally outperform open-source models; (3) compositional editing poses a significant challenge, with even the most advanced models struggling to achieve high joint success. SpeechEditBench provides a rigorous diagnostic framework to identify bottlenecks in Speech LLMs, thereby facilitating the development of next-generation models with more precise instruction-guided editing capabilities. Data and code are available at https://github.com/daxintan-cuhk/SpeechEditBench.