Final answer:
The hearing receptors are located in the cochlea, a part of the inner ear dedicated to the auditory system.
Step-by-step explanation:
The cochlea is a vital component of the inner ear responsible for hearing in vertebrates. Its fluid-filled, snail-shaped structure houses the sensory receptor cells called hair cells, which play a pivotal role in auditory signal transduction. When sound waves enter the cochlea, they stimulate the movement of the cochlear fluid, leading to the activation of hair cells. These hair cells then convert mechanical vibrations into neural signals, which are transmitted through the auditory nerve to the brain for interpretation. It's important to note that the cochlea's function is distinct from the vestibular system, which manages balance and spatial orientation through structures like the semicircular canals and vestibule.