If we have an arbitrary two qubit state:
$$|\psi \rangle = a |00\rangle + b|01\rangle + c|10\rangle + d|11\rangle$$
then after applying $CZ_{1 \rightarrow 2}$ controlled from the first qubit we will obtain:
$$CZ_{1 \rightarrow 2}|\psi \rangle = a |00\rangle + b|01\rangle + c|10\rangle - d|11\rangle$$
because control operation works when the control qubit is $|1\rangle$ and $Z$ gate changes the sign of the amplitude of the $|1\rangle$ state, hence $CZ_{1 \rightarrow 2}$ action is changing the sign of the $|11\rangle$.
Now the action of $CZ_{2 \rightarrow 1}$:
$$CZ_{2 \rightarrow 1}|\psi \rangle = a |00\rangle + b|01\rangle + c|10\rangle - d|11\rangle$$
The same is true here only the sign of the $|11\rangle$ should be changed because of similar reasons. This can be seen also by using matrices:
$$CZ_{1 \rightarrow 2} = |0\rangle \langle 0| I + |1 \rangle \langle 1| Z = \\
=
\begin{pmatrix}
1&0&0&0 \\
0&1&0&0 \\
0&0&1&0 \\
0&0&0&-1 \\
\end{pmatrix}=\\
=I |0\rangle \langle 0| + Z |1 \rangle \langle 1| = CZ_{2 \rightarrow 1}
$$