Final answer:
Hair cells, located in the organ of Corti, are the auditory receptors where sound waves become neural impulses.
Step-by-step explanation:
The auditory receptors where sound waves finally become neural impulses are hair cells. These hair cells are located in the organ of Corti, which is a part of the inner ear. The stereocilia of the hair cells are in contact with the tectorial membrane above them. When these stereocilia are bent by vibrations, they respond by opening ion channels, depolarizing the hair cell membrane, and transmitting a signal to the cochlear nerve.