Cats generally have better hearing sensitivity than dogs, meaning that they can hear sounds at lower intensity levels. Cats can hear almost one octave higher than dogs, and both can hear in the ultrasound level. Cats have a wider hearing range compared to dogs and humans, and can hear high-pitched sounds up to 64 kHz. Cats' ears are controlled by 30 muscles and they can rotate their ears up to 180 degrees, which helps them filter out background noise and detect faint sounds.
Summarized from 4 sources and the web