Final answer:
Hair cells within the spiral organ of Corti transduce sound waves into electrochemical signals that are sent to the brain.
Step-by-step explanation:
Within the spiral organ of Corti in the ear, hair cells play the role of transducing sound waves into electrochemical signals that can be interpreted by the brain. They are arranged in rows, with the inner hair cells being the primary auditory receptors and the outer hair cells fine-tuning incoming sound waves. The stereocilia on the hair cells respond to the vibrations caused by sound waves, opening ion channels and depolarizing the hair cell membrane, which triggers the transmission of signals to the cochlear nerve.