Reports on users’ assigned permissions contain more details, such as the users’ titles, profiles, and whether they’re active. You can filter on some user attributes to report on a subset of users. It’s now easier to select the user, object, and field permissions that you’re reporting on. We also improved performance for these reports in Salesforce orgs with a large number of users.
Where: This change applies to Lightning Experience in all editions.
How: To use this feature, download the app from AppExchange.
See More Information in Reports from the User Access and Permissions Assistant (salesforce.com)