A family of Microsoft spreadsheet software with tools for analyzing, charting, and communicating data.
Hello Hamed Rezaei Soltan Abadi, welcome to the Microsoft Community.
It seems you are encountering issues accessing linked files on your iPhone and iPad. I understand your confusion, so let me explain: this is normal behavior. When you create links for certain files on your PC, they are actually based on the file paths within the PC to "identify" and connect to those files.
You can do a little test: if you try to access one of those files on the OneDrive website, you will receive a prompt indicating that linked files still need to be opened in the Excel application.
Since iOS and Windows have completely different file systems, the path information required for the connection will not be recognized when you access these files on your Apple devices, which is why the connection cannot be maintained.
Additionally, apps developed for mobile devices are designed to be lightweight and compact, which means some features may be omitted to accommodate mobile operations. If you want to work with these linked files, using a PC is still the recommended choice.
I hope my explanation helps you understand this situation better!
Best RegardsEliac | Microsoft Community Support Specialist