I've been looking for a (formal) derivation of the following equation $\frac{\cos(\theta)dA}{r^2} = d\omega$. Where $d\omega = \sin(\theta_x)d\theta d\phi$ is the differential solid angle, and $dA$ is some oriented surface differential area element. $r$ is the distance to this element, and $\theta$ is the angle between the radius vector and the normal of the area element. There was already a similar question on here: Proof of $\cos(\theta) da=r^2 d\Omega$
Please refer to the image provided there for a clarification. However the thread linked above was marked as 'answered' even though no formal proof was provided. I have the intuition why this works, I just want to see the formal way one would prove this. For one thing all computer graphics books that use this fact always ignore the derivation, so I have been very interested in how one can prove it.
Edit: Found a formal proof: http://www.stewartcalculus.com/data/ESSENTIAL%20CALCULUS%20Early%20Transcendentals/upfiles/challenge/ess_cp_13_stu.pdf