How about:
SELECT w.adharno,
w.phone w_phone,
descrip_w,
amount_w,
a.phone a_phone,
decrip_a,
amount_a
FROM table_w w
JOIN table_a a ON a.adharno = w.adharno
AND w.descrip_w = a.decrip_a
AND (w.phone <> a.phone
OR w.amount_w <> a.amount_a)
solved Tsql compare two field in the result set