You don't show what your csv file looks like, so, there's that, but stepping though what you are after.
($a = Get-Content -Path 'D:\Documents\file1.txt')
($b = Get-Content -Path 'D:\Documents\file2.txt')
Compare-Object -ReferenceObject $a -DifferenceObject $b
<#
What's in the two files
file1
hello
world
file2
hello
world
InputObject SideIndicator
----------- -------------
file2 =>
file1 <=
#>
($a = Get-Content -Path 'D:\Documents\file1.csv')
($b = Get-Content -Path 'D:\Documents\file2.csv')
Compare-Object -ReferenceObject $a -DifferenceObject $b
<#
What's in the two files
Col1,Col2,Col3
file1,hello,world
Col1,Col2,Col3
file2,hello,world
InputObject SideIndicator
----------- -------------
file2,hello,world =>
file1,hello,world <=
#>
($a = (Get-Content -Path 'D:\Documents\file1.csv' | Select -Skip 1) -split ',')
($b = (Get-Content -Path 'D:\Documents\file2.csv' | Select -Skip 1) -split ',')
Compare-Object -ReferenceObject $a -DifferenceObject $b
<#
file1
hello
world
file2
hello
world
InputObject SideIndicator
----------- -------------
file2 =>
file1 <=
#>
Lastly, this also sounds eerily like this Q&A
Compare two lists in Powershell