There is a huge amount of context missing here. For instance, are the lists always arranged such that the subset list (LIST A) is the first N items to appear in the full list (LIST B)?
Without any insight I'd suggest that the only thing you can base the difference on is the file name (all other fields are subject to change). This lends itself to some sort of structure based on the file name with elements of the structure being the attributes of the file. Using some scripting language (perl, ruby) to facilitate that you could easily sort the two lists and compare differences in sorted order (according to file name).
I'd certainly try to avoid to the epic shell one-liner - you'd only be inviting maintenance nightmares.
What have you tried so far and why is it not currently working?