Recall that the eigenvalues of a matrix are roots of its characteristic polynomial.
Hence if the matrices A and AT have the same characteristic polynomial, then they have the same eigenvalues.
So we show that the characteristic polynomial pA(t)=det(A−tI) of A is the same as the characteristic polynomial pAT(t)=det(AT−tI)of the transpose AT.
We have
pAT(t)=det(AT−tI)
=det(AT−tIT)
=det((A−tI)T)
=det(A−tI)
=pA(t)
.since IT=I
since det(BT)=det(B)for any square matrix B
Therefore we obtain pAT(t)=pA(t), and we conclude that the eigenvalues of A and AT are the same.