Hair cells that act as auditory receptors are found in

The organ of Corti of the cochlea contains hair cells that act as auditory receptors. The hair cells are present in rows on the internal side of the organ of Corti. Numerous processes called stereocilia are projected from the apical part of each hair cell. The basal end of the hair cell is in close contact with the afferent nerve fibres which transmit auditory impulses via auditory nerves to the auditory cortex of the brain.
The maculae and the crista ampullaris also contain hair cells but they are concerned with equilibrium but not hearing.