By definition of cardinality, since \(\abs{A}=\abs{B}\text{,}\) there exists a bijective function \(\alpha\colon A\rightarrow B\text{.}\) Using \(\alpha\text{,}\) we define \(\phi\colon S_A\rightarrow S_B\) as
\begin{align*}
\phi(\sigma) \amp =\alpha\circ \sigma\circ \alpha^{-1}\text{.}
\end{align*}
Letβs first see why this is a well-defined map from \(S_A\) to \(S_B\text{.}\) From
\begin{align*}
\alpha^{-1}\colon B \amp \rightarrow A\\
\sigma\colon A\amp \rightarrow A \amp \\
\alpha\colon A \amp \rightarrow B\text{,}
\end{align*}
we see that
\begin{equation*}
\alpha\circ\sigma\circ\alpha^{-1}\colon B\rightarrow B\text{.}
\end{equation*}
Next since \(\alpha, \alpha^{-1},\) and \(\sigma\) are bijective, so is their composition. Thus \(\phi(\sigma)=\alpha\circ\sigma\circ\alpha^{-1}\in S_B\text{,}\) as desired.
Next, we show \(\phi\) is a homomorphism. We must show that \(\phi(\sigma\tau)=\phi(\sigma)\phi(\tau)\) for all \(\sigma, \tau\in S_A\text{.}\) By definition, we have (dropping the \(\circ\) symbols)
\begin{align*}
\phi(\sigma)\phi(\tau) \amp =(\alpha\sigma\alpha^{-1})(\alpha\tau\alpha^{-1})\\
\amp = \alpha \sigma \id_A\tau \alpha^{-1}\amp (\alpha^{-1}\circ\alpha=\id_A)\\
\amp = \alpha \sigma \tau \alpha^{-1} \amp (\id_A\circ \tau=\tau) \\
\amp =\phi(\sigma\tau)\text{.}
\end{align*}
This proves \(\phi\) is a homomorphism. To show it is bijective, and hence an isomorphism, we will show that it has an inverse function \(\phi^{-1}\colon S_B\rightarrow S_A\text{.}\) To this end, given \(\tau\in S_B\text{,}\) define
\begin{equation*}
\phi^{-1}(\tau)=\alpha^{-1}\circ\tau \circ \alpha\text{.}
\end{equation*}
Reasoning exactly as above, we see that \(\phi^{-1}\) is well-defined: i.e., \(\alpha^{-1}\circ\tau\circ\alpha\) is indeed an element of \(S_A\text{.}\) Lastly, computations much like the one above show that
\begin{align*}
\phi^{-1}\circ\phi\, (\sigma) \amp = \sigma \text{ for all } \sigma\in S_A \\
\phi\circ\phi^{-1}\, (\tau) \amp = \tau \text{ for all } \tau\in S_B
\end{align*}
and thus that the two functions are inverses of one another.