It’s not uncommon to see both terms abbreviated as SOW, but they’re actually two different entities. The statement of work is a document used by project managers to broadly describe the work to be completed, responsibilities, and expectations within a particular project. It’s a commonplace tool for management of vendor and freelance work on a project. The scope of work is an element within that statement which more narrowly defines what work is to be done by the employees or contractor. Think of it like the difference between retinol and vitamin A. Technically, they’re different compounds, but they’re used interchangeably because consumed vitamin A becomes retinol in the body. The scope is consumed within the statement and becomes one in same.