What is the ruling on an engineer signing off on a bill of quantities that is greater than what has actually been executed in a project, if the consultant will approve it?

It is not permissible to sign a document that certifies the completion of works that have not actually been carried out, due to the falsehood and deception involved. This results in the company receiving payment for work it did not perform. The consultant's consent to this does not make it permissible unless the project owner is aware of it and consents to it.