diff --git a/doc/source/whatsnew/v3.0.0.rst b/doc/source/whatsnew/v3.0.0.rst
index 448ceffdaa1eb..024ce8dd7f96b 100644
--- a/doc/source/whatsnew/v3.0.0.rst
+++ b/doc/source/whatsnew/v3.0.0.rst
@@ -1187,6 +1187,7 @@ Other
 ^^^^^
 - Bug in :class:`DataFrame` when passing a ``dict`` with a NA scalar and ``columns`` that would always return ``np.nan`` (:issue:`57205`)
 - Bug in :class:`Series` ignoring errors when trying to convert :class:`Series` input data to the given ``dtype`` (:issue:`60728`)
+- Bug in :func:`assert_frame_equal` fails when comparing two DFs containing pd.NA that only differ in dtype and dtype is false (:issue:`61473`)
 - Bug in :func:`eval` on :class:`ExtensionArray` on including division ``/`` failed with a ``TypeError``. (:issue:`58748`)
 - Bug in :func:`eval` where method calls on binary operations like ``(x + y).dropna()`` would raise ``AttributeError: 'BinOp' object has no attribute 'value'`` (:issue:`61175`)
 - Bug in :func:`eval` where the names of the :class:`Series` were not preserved when using ``engine="numexpr"``. (:issue:`10239`)
diff --git a/pandas/_testing/asserters.py b/pandas/_testing/asserters.py
index c8f3bb6bd77d2..644c217caf5dc 100644
--- a/pandas/_testing/asserters.py
+++ b/pandas/_testing/asserters.py
@@ -882,6 +882,9 @@ def assert_series_equal(
         Second Series to compare.
     check_dtype : bool, default True
         Whether to check the Series dtype is identical.
+    check_dtype : bool, if False
+        Whether to check the series is equal or not if dtype is
+        False.
     check_index_type : bool or {'equiv'}, default 'equiv'
         Whether to check the Index class, dtype and inferred_type
         are identical.
@@ -1025,6 +1028,21 @@ def assert_series_equal(
             pass
         else:
             assert_attr_equal("dtype", left, right, obj=f"Attributes of {obj}")
+
+    if not check_dtype and (left.dtype != right.dtype):
+        # checks only when check_dtype is False #GH #61473
+        lv, rv = left._values, right._values
+        lv = np.asarray(lv, dtype=object)
+        rv = np.asarray(rv, dtype=object)
+        assert_numpy_array_equal(
+            lv,
+            rv,
+            check_dtype=check_dtype,
+            obj=str(obj),
+            index_values=left.index,
+        )
+        check_exact = False
+
     if check_exact:
         left_values = left._values
         right_values = right._values
diff --git a/pandas/tests/frame/test_query_eval.py b/pandas/tests/frame/test_query_eval.py
index b599be5d042fe..b31e8529b238b 100644
--- a/pandas/tests/frame/test_query_eval.py
+++ b/pandas/tests/frame/test_query_eval.py
@@ -160,21 +160,13 @@ def test_query_empty_string(self):
             df.query("")
 
     def test_query_duplicate_column_name(self, engine, parser):
-        df = DataFrame(
-            {
-                "A": range(3),
-                "B": range(3),
-                "C": range(3)
-            }
-        ).rename(columns={"B": "A"})
+        df = DataFrame({"A": range(3), "B": range(3), "C": range(3)}).rename(
+            columns={"B": "A"}
+        )
 
         res = df.query("C == 1", engine=engine, parser=parser)
 
-        expect = DataFrame(
-            [[1, 1, 1]],
-            columns=["A", "A", "C"],
-            index=[1]
-        )
+        expect = DataFrame([[1, 1, 1]], columns=["A", "A", "C"], index=[1])
 
         tm.assert_frame_equal(res, expect)
 
@@ -1140,9 +1132,7 @@ def test_query_with_nested_special_character(self, parser, engine):
             [">=", operator.ge],
         ],
     )
-    def test_query_lex_compare_strings(
-        self, parser, engine, op, func
-    ):
+    def test_query_lex_compare_strings(self, parser, engine, op, func):
         a = Series(np.random.default_rng(2).choice(list("abcde"), 20))
         b = Series(np.arange(a.size))
         df = DataFrame({"X": a, "Y": b})
diff --git a/pandas/tests/util/test_assert_frame_equal.py b/pandas/tests/util/test_assert_frame_equal.py
index 8711365a19214..3622ed0c7f4aa 100644
--- a/pandas/tests/util/test_assert_frame_equal.py
+++ b/pandas/tests/util/test_assert_frame_equal.py
@@ -413,3 +413,31 @@ def test_datetimelike_compat_deprecated():
         tm.assert_series_equal(df["a"], df["a"], check_datetimelike_compat=True)
     with tm.assert_produces_warning(Pandas4Warning, match=msg):
         tm.assert_series_equal(df["a"], df["a"], check_datetimelike_compat=False)
+
+
+def test_assert_frame_equal_na_object_vs_int32_check_dtype_false():
+    # GH# 61473
+    df1 = DataFrame({"a": pd.Series([pd.NA], dtype="Int32")})
+    df2 = DataFrame({"a": pd.Series([pd.NA], dtype="object")})
+    tm.assert_frame_equal(df1, df2, check_dtype=False)
+
+
+def test_assert_frame_equal_object_vs_int32_check_dtype_false():
+    # GH# 61473
+    df1 = DataFrame({"a": pd.Series([pd.NA, 0], dtype="Int32")})
+    df2 = DataFrame({"a": pd.Series([pd.NA, 0], dtype="object")})
+    tm.assert_frame_equal(df1, df2, check_dtype=False)
+
+
+def test_assert_frame_not_equal_object_vs_int32_check_dtype_false():
+    # GH# 61473
+    df1 = DataFrame({"a": pd.Series([pd.NA, 0], dtype="Int32")})
+    df2 = DataFrame({"a": pd.Series([pd.NA, 1], dtype="object")})
+    msg = r"""DataFrame\.iloc\[:, 0\] \(column name="a"\) are different
+
+DataFrame\.iloc\[:, 0\] \(column name="a"\) values are different \(50\.0 %\)
+\[index\]: \[0, 1\]
+\[left\]:  \[<NA>, 0\]
+\[right\]: \[<NA>, 1\]"""
+    with pytest.raises(AssertionError, match=msg):
+        tm.assert_frame_equal(df1, df2, check_dtype=False)