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Found this tip on Pocket PC Mag.

The simplest way to make a live link to a document from an Appointment or Contact is by using a third-party application, such as Agenda Fusion or Pocket Informant. However, if you want to do it using the built-in Pocket Outlook application, follow the following steps:

1. Create a new Contact or Appointment, or open an existing one. Tap on the notes tab in the Contact or Appointment screen to open the Notes screen.
2. Type a link to the file in the Notes screen in the following format:
file://\My Documents\filename.*
where filename is the name of the file and * is the file extension.
3. In the link that you typed, replace the empty space between the words "My" and "Documents" with "%20" as following:
file://\My%20Documents\filename.*
4. Put a space after the file path or hit Enter using the soft keyboard. The link will become live immediately.

You can use the above method to link to any file. Just remember to replace any empty spaces in the file path with "%20".