Bats have been used as model animals to study their hearing, echolocation, ecological adaptation and evolution, and lots of remarkable results have been achieved. In order to adapt to echolocation, the structure and function of the auditory system in bats have developed distinct specializations. In the constant frequency-frequency modulation (CF-FM) bat cochlea, the so-called auditory fovea is formed, and the functional organization of auditory cortex is modular, which has become a representative specialized symbol. The latency of neuronal response is not only a fundamental characteristic of bats, but also a part of the regulation of echolocation behavior. It is found that neurons with longer latencies have sharper echo-delay tuning characteristics, while neurons with shorter latencies have wider echo-delay tuning characteristics. Frequency tuning of bat auditory neurons is far greater precision than humans and other non-echolocation animals. Moreover, the afferents originating from the cochlear auditory fovea show overrepresentation of CF components of the second harmonic of echolocation signals at all levels of auditory centers, so as to meet the needs of target echo Doppler drift detection. Duration is one of the actively changeable parameters of echolocating bat vocalization signals. The duration-tuned neurons provide an important neural mechanism for encoding the temporal features of sound, matching the need for processing the temporal information of echolocation signals. Echo-delay tuned neurons have been found in the auditory center of many echolocation bats, which not only can tune the target range, but also the azimuth and elevation of the echo, thus playing an important role in the three-dimensional representation of the target location. In the inferior colliculus of CF-FM bats, neurons showed single-on and double-on response patterns to the CF-FM sound signal, which may be shaped by different local neural circuits. Based on the response properties of the auditory cortex neurons of mustached bats to echolocation signals, the auditory cortex neurons of Pteronotus parnellii can be divided into functional modules for processing different echo information. For example, neurons in CF/CF area are responsible for processing Doppler-shift magnitude, i.e. target velocity. The neurons in FM/FM area are sensitive to echo delay or target distance. Studies on corticofugal control indicate that this control system provides a structural and functional guarantee for subcortical acoustic signal processing and plasticity changes in adaptation to the environment for adult bats. It has also been found that object-selective neurons exist in the auditory cortex of bats, which respond to auditory objects in a scale-invariant or size-constancy manner. This finding also provides evidence for the hypothesis that mammals follow a common mechanism for scale invariance of hearing. The dynamic representation of 3D space during flight not only exists in the cerebral cortex, but also in the auditory midbrain. It is now thought that different types of navigation neurons in the bats’ brains perform their respective functions to guide them to their destinations in 3D space and flight.