
Jesse E. answered 05/12/19
Experienced tutor for TEAS, chemistry, and biology
A high concentration of receptor cells located in the bat's inner ear detect the higher frequencies. Their middle and outer ear aids in this phenomenon as well. A physiological adaption in their middle ear separates the middle ear bones (malleus, incus, and stapes) to prevent damage from high frequency sound, With its many wrinkles and folds, the outer ear is speculated to aid in their hearing perception as well.

Jesse E.
For more information, reference this article from Scientifitic American: https://www.scientificamerican.com/article/how-do-bats-echolocate-an/05/12/19