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The statement of work (SOW) is the document that provides a comprehensive overview of the project’s objectives, deliverables, and expected outcomes, thereby ensuring that all stakeholders have a common understanding of what the project entails. It typically outlines the work required, the justification for the project, and the criteria for success. This creates a shared foundation that guides both the project team and the stakeholders throughout the project's lifecycle.

In contrast, while a scope statement does provide a brief overview of the project's scope, its primary focus is more on defining and detailing the work that is included in the project rather than justifying it or articulating expected results. The work breakdown structure (WBS) serves as a tool for breaking down the project into manageable components and visually representing the work required, not serving as a justification or understanding document. The responsibility assignment matrix (RAM) is a tool that details who is responsible for specific tasks, which is important for accountability but does not address the comprehensive nature of project justification or expectations.