If you have two lists, one in A1:A4 and one in B1:B4, a formula like:
=SUM(COUNTIF(A1:A4,B1:B4))=COUNTA(A1:A4)
entered as an array formula (confirm with ctrl+shift+enter) will return true/false if the lists are the same/different

Edit, if you need it as vba then you could probably use:
Evaluate("=SUM(COUNTIF(A1:A4,B1:B4))=COUNTA(A1:A4)")