Users with 'Edit all worklogs" permission can enter/update work logs for other users using WorkLogPRO's "Work Log Dialog". Note that this is not a WorkLogPRO permission and usual Jira Project permission.
If you have this permission for a project and if you select an issue from that project you will also see a new option, "Username" on the "Work Log Dialog". It is by default set to your own username, but you can select any other user as work log author. The entered work log will be automatically shown as 'edited' and if you hover on, it will show which user entered/updated that work log.