Anthony,
Sorry to come in late in this discusion, but you need to scroll down just a bit farther in the SOP to .1110 (d). This was at the top of the next page when you copied from the Standards. We are required to operate the test functions of smoke alarms. In newer construction this is pretty easy, I just set off one in the upstairs hall and listen. If it is a larger home I may have to do this more than once, but that is usually no problem.

If you do your inspection according to the SOP you are afforded at least some legal protection, but adding some verbiage such as Richard's is a very good idea.

To the best of my knowledge, linking smoke detectors together has only been required in NC since January 2000.

.1110 ELECTRICAL
(a) The home inspector shall inspect:
(1) Service entrance conductors;
(2) Service equipment, grounding equipment, main overcurrent device, and main and distribution panels;
(3) Amperage and voltage ratings of the service;
(4) Branch circuit conductors, their overcurrent devices, and the compatibility of their ampacities;
(5) The operation of a representative number of installed ceiling fans, lighting fixtures, switches and receptacles located inside the house, garage, and on the dwelling’s exterior walls;
(6) The polarity and grounding of all receptacles within six feet of interior plumbing fixtures, and all receptacles in the garage or carport, and on the exterior of inspected structures;
(7) The operation of ground fault circuit interrupters; and
(8) Smoke detectors.
(b) The home inspector shall describe:
(1) Service amperage and voltage;
(2) Service entry conductor materials;
(3) The service type as being overhead or underground; and
(4) The location of main and distribution panels.
(c) The home inspector shall report the presence of any readily accessible single strand aluminum branch circuit wiring.
(d) The home inspector shall report on the presence or absence of smoke detectors, and operate their test function, if accessible, except when detectors are part of a central system.