You sent a spreadsheet out and got one back. Put them side by side and see every cell that is not the same as when it left.
You will be asked which column identifies a row. Whichever column is the record’s reference or ID.
The comparison will appear here: counts for matched, changed, added, removed and duplicate rows, plus every changed cell with its old value beside the new one.
The comparison does not produce a list of differences; it sorts each distinct key on both sides into one of these five, using the column you picked as the key. Rows whose key cell is blank are set aside and listed in the results instead of counted, and a key that appears more than once is reported once as a duplicate - so the totals count distinct keys, not raw rows.
Choosing the key column is the one judgement the tool cannot make for you. Pick a column that identifies a record and does not change between the two files - a reference, a code, an ID. Pick something that varies, such as a name or a date, and rows that are really the same record will be reported as one removed and one added.