Question is too open ended. You need to review ASME IX, or API 582 or other International Standards. In general the purpose of a WPS is to define similar weld metals to the base materials with the resultant weld having mechanical properties, tensile strength and ductility, similar to the base metals.
A WPS is a written set of instructions given to a welder for joing set types of materials. These materials are grouped in Sect IX of the ASME BPVC in P No's. They did so to reduce the number of welding procedures an organization would have to have and proove.
A PQR is performed to ensure that the WPS as designed, will meet all the mechanical requiremnts as stated in the originating WPS. It is an actual record or Proof that while meeting all the requirments of QW 200 (Variables) as defined by the originating WPS, it does meet the mechanicals. As such if the WPS states SMAW, then using GMAW for the root pass will not qualify that WPS as the process is an essential variable.
A WPQ is a welder performance qualification record. It will only utilize those essential variables as required in order to make the weld. It is performed to prove that a welder or operator is capable of making sound welds.