I had the same thing on my 1998 S4, which took a while but I finally cured. Now, I'm not technical so bare with me:
Underneath the front seats are a whole bunch of wires and connector looms. The yellow ones, whilst they may look fine, get corroded inside and can set the air bag light off. They need replacing and are not expensive. You can probably do it yourself if you're slightly handy, or get a garage to do it. Audi reckon they need to take the seats out, which I don't believe.
Once the connectors are changed, it's just a case of clearing down the fault code.
Good luck...
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