private Set<String> readRowsFromExcel(XSSFWorkbook workbook, int sheetNumber) {
        XSSFSheet sheet = workbook.getSheetAt(sheetNumber);
        Set<String> rows = new HashSet<>();
        for (Row row : sheet) {
            StringBuilder cells = new StringBuilder();
            Iterator<Cell> cellIterator = row.cellIterator();
            while (cellIterator.hasNext()) {
                Cell cell = cellIterator.next();
                switch (cell.getCellType()) {
                    case Cell.CELL_TYPE_NUMERIC:
                        cells.append(String.valueOf(cell.getNumericCellValue()));
                        break;
                    case Cell.CELL_TYPE_STRING:
                        cells.append(cell.getStringCellValue());
                        break;
                }
                cells.append(" | ");
            }
            rows.add(cells.toString());
        }
        return rows;
}

final Set<String> expRows = readRowsFromExcel(expWorkbook, 0);
final Set<String> actRows = readRowsFromExcel(actWorkbook, 0);

if (expRows.size() != actRows.size()) {
    //бросаем ошибку
            } else {
    for (final String row : expRows) {
        if (!actRows.contains(row)) {
            //бросаем ошибку
            break;
        }
    }
}