Terms of Service

Acceptance

By accessing smartdatalinker.digital or engaging Smartdatalinker for audit evidence management services, you agree to these Terms. If you do not agree, do not use the site or request an engagement.

Services described

Pages on this site describe professional services related to audit evidence management for financial audits. Descriptions, fee guidance, and timelines are informational until confirmed in a written engagement letter signed by both parties.

No auditor relationship

Engaging Smartdatalinker does not create an auditor–client relationship. We do not issue audit opinions, sign auditor’s reports, or replace the statutory auditor appointed for an entity.

Intellectual property

Site content, including text and design, belongs to Smartdatalinker or its licensors. You may not copy substantial portions for commercial use without written permission. Working papers and indexes produced under an engagement are handled as stated in the engagement letter.

Client responsibilities

You must provide accurate entity information, timely access to documents, and a named contact authorised to release supporting evidence. Delays in access may extend timelines without reducing fees already earned for work performed.

Liability

To the fullest extent permitted by Hong Kong law, Smartdatalinker is not liable for indirect or consequential loss arising from use of this site or from engagements, except where liability cannot be excluded. Aggregate liability under any engagement is limited to the fees paid for that engagement unless the engagement letter states otherwise.

Website accuracy

We aim to keep information current but do not warrant that every page is complete or error-free. Fee figures are guidance only.

Governing law

These Terms are governed by the laws of Hong Kong Special Administrative Region. Courts of Hong Kong have exclusive jurisdiction over disputes arising from these Terms or use of the site, subject to any different dispute clause in a signed engagement letter.

Changes

We may update these Terms by posting a revised version on this page. Continued use of the site after posting constitutes acceptance of the revised Terms.

Contact

Questions: info@smartdatalinker.digital | +852 2827 3668 | Great Eagle Centre, 23 Harbour Road, Wan Chai, Hong Kong.