Vehicles with front-wheel drive:

Vehicles without clamp between front muffler and rear muffler

Loosen bolted connections on front clamps between catalytic converters and front muffler.
Push exhaust system towards front of vehicle -arrow- so that rear mounting of rear muffler is pre-loaded by amount a = 7 - 9 mm.

Fig 1: Pushing Exhaust System Towards Front Of Vehicle
Courtesy of AUDI OF AMERICA, INC.
Tighten bolts on front clamps between catalytic converters and front muffler evenly to 40 Nm; installation position. See INSTALLATION POSITION OF DOUBLE CLAMP AT FRONT .
Aligning tailpipes:
Align tailpipes so that distance -a- is same on both sides.
At same time, set distance -b- between bumper cut-out and bottom of tailpipes:
- Distance b = 97 - 103 mm
  
  Fig 2: Setting Distance Between Bumper Cut-Out And Bottom Of Tailpipes
  Courtesy of AUDI OF AMERICA, INC.
- Vehicles with clamp between front muffler and rear muffler
NOTE: It is only necessary to additionally align the front muffler vehicles with clamp installed between front muffler and rear muffler.
Loosen bolted connections on front clamps between catalytic converters and front muffler.
Loosen bolted connections on rear clamp between front muffler and rear muffler.
Push exhaust system towards front of vehicle -arrow- so that rear left mounting on front muffler is preloaded by a - 7 - 9 mm.
Tighten bolts on front clamps between catalytic converters and front muffler evenly to 40 Nm; installation position. See INSTALLATION POSITION OF DOUBLE CLAMP AT FRONT .

Fig 3: Locating Bolts On Front Clamps Between Catalytic Converters And Front Muffler
Courtesy of AUDI OF AMERICA, INC.
Push rear muffler towards front of vehicle -arrow- so that rear right mounting on rear muffler is preloaded by a = 7 - 9 mm.
Tighten bolted connections on rear clamp between front muffler and rear muffler evenly to 40 Nm; installation position. See INSTALLATION POSITION OF DOUBLE CLAMP AT FRONT .
Aligning tailpipes:

Fig 4: Locating Bolted Connections On Rear Clamp Between Front Muffler And Rear Muffler
Courtesy of AUDI OF AMERICA, INC.
Align tailpipes so that distance -a- is same on both sides.
At same time, set distance -b- between bumper cut-out and bottom of tailpipes:
- Distance b = 97 - 103 mm
Fig 5: Setting Distance Between Bumper Cut-Out And Bottom Of Tailpipes
Courtesy of AUDI OF AMERICA, INC.