Let $A$ be a surface in $\mathbb{R}^2$.
Let $f:A \rightarrow \mathbb{R}$ be a Riemann integrable function on $A$.
We have to find the multiple integral of function $f:A \rightarrow \mathbb{R}$.
By definition of Riemann Integral:
In Cartesian coordinates, $\iint_A f(x,y)\ dA=\text{lub} \{ L(P,f) \}$ where $P$ is any rectangular partition of $A$.
In polar coordinates, $\iint_A f(r,\theta)\ dA=\text{lub} \{ L(P',f) \}$ where $P'$ is any circular sector partition of $A$.
I know $\text{lub} \{ L(P,f) \}$ and $\text{lub} \{ L(P',f) \}$ are equal? But how can we prove this?