Consider a volume of section $A$ and height $L=c_0\Delta t$ next to the hole. Here, $\Delta t$ is an arbitrarily small time.
In this volume $AL$, there is a photon energy $ALu\propto Au$
During $\Delta t$, all the photons in this volume which have a velocities aligned with the section normal will go through the hole. So their flux will also be $\propto Au$. You can then repeat this for all photons directions, meaning that there is always proportionality with $Au$. Hence your result. Now, if you want to find exactly the coefficient, then you have to carry out the integral over angles ...