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(December 2014). The organ of Corti, or spiral organ, is the receptor organ for hearing and is located in the mammalian cochlea. Described as a masterpiece of cellular micro-architecture, this highly varied strip of epithelial cells allows for transduction of auditory signals into nerve impulses' action potential.December 2014). The organ of Corti, or spiral organ, is the receptor organ for hearing and is located in the mammalian cochlea. Described as a masterpiece of cellular micro-architecture, this highly varied strip of epithelial cells allows for transduction of auditory signals into nerve impulses' action potential.
Conditions that can afflict the sensory receptors for hearing include deterioration of the hair cells, aging, chronic exposure to loud noise, nerve deafness, and trauma.he following organs are closely related to the organ: Sensory Receptors for Hearing: 1  Sensory receptors for equilibrium. 2  Cochlea. 3  Ampulla. 4  Semicircular Canals. 5  Vestibular system. 6  Hair cells. 7  Saccule.