Step 1: Recall how auditory transduction occurs.
The process of converting sound waves (mechanical energy) into electrical signals (nerve impulses) occurs in the cochlea of the inner ear.
Step 2: Role of hair cells.
Inside the cochlea, hair cells bend in response to vibrations of the basilar membrane. This bending opens ion channels in the hair cells, leading to depolarization and generation of nerve impulses.
Step 3: Eliminate incorrect options.
- The pinna (A) collects sound waves but does not transduce signals.
- The incus (C) and malleus (D) are ossicles that transmit vibrations, but not responsible for neural transduction.
Hence, the correct answer is hair cells.