构建多语言多模态音频理解新基准，推动模型跨语言跨模态推理能力评估

Recent large audio language models (LALMs) have achieved impressive progress in audio understanding. However, existing evaluations remain largely constrained to English and narrow audio domains. Prior benchmarks typically focus on a single audio modality, i.e., speech, sound, or music, limiting the systematic investigation into how these models generalize across diverse visual scenarios. In this paper, we introduce EXAM$^2$, a benchmark for multilingual and multimodal audio understanding spanning six languages and multiple modalities, including speech, sound, music, mixed-audio settings, and visual images. By incorporating visual information alongside heterogeneous audio inputs, EXAM$^2$ enables more realistic evaluation of scene-aware audio reasoning and cross-modal comprehension. EXAM$^2$ comprises $5,667$ multiple-choice questions, $22,614$ image instances, and $135,684$ multilingual translations. We evaluate state-of-the-art open-source and proprietary LALMs as well as multimodal LLMs, revealing substantial performance gaps in multilingual and cross-modal understanding. Furthermore, we propose Gemma3n-EXAM$^2$, a lightweight fusion-model fine-tuned on EXAM$^2$-train, achieves up to $12.4\%$ improvement in multilingual settings and $21.7\%$ gains in multimodal evaluation over a strong baseline. Empirical results establish EXAM$^2$ as a challenging benchmark and pioneer future multilingual and multimodal audio intelligence research.