user_files.py

import os
import pandas as pd

files = []
for dirpath, dirnames, filenames in os.walk('data/audio/User'):
    for filename in filenames:
        if filename.endswith('.wav'):
            files.append(os.path.join(dirpath, filename))

files
df = pd.DataFrame(files, columns=['files'])

import numpy as np
df1 = pd.read_csv('users_ayahs.csv')


# result = df1['files'].isin(list)
result = df1[~df1['file_name'].isin(files)]

print(result)