A difference between a statement of work and a scope statement is:

a$.$ The statement of work is prepared by the customer while the scope statement is developed by the project management team.

b$.$ The statement of work focuses on physical or technical matters, while the project scope statement focuses on a functional view.

c$.$ The project scope statement is in most projects developed before the statement of work is written.

d$.$ A project scope statement can become a contract document; a statement of work cannot.