  Two main methods have been proposed to derive the acoustical radiation force
and torque applied by an arbitrary acoustic field on a particle: The first one
relies on the plane wave angular spectrum decomposition of the incident field
(see [Sapozhnikov and Bailey, J. Acoust. Soc. Am. 133, 661 (2013)] for the
force and [Gong and Baudoin, J. Acoust. Soc. Am. 148, 3131 (2020)] for the
torque), while the second one relies on the decomposition of the incident field
into a sum of spherical waves, the so-called multipole expansion (see [Silva,
J. Acoust. Soc. Am. 130, 3541 (2011)] and [Baresh et al., J. Acoust. Soc. Am.
133, 25 (2013)] for the force, and [Silva et al., EPL 97, 54003 (2012)] and
[Gong et al., Phys. Rev. Applied 11, 064022 (2019)] for the torque). In this
paper, we formally establish the equivalence between the expressions obtained
with these two methods for both the force and torque.
