RHD-vehicles: that is easy, most of the A´s were designed to be assembled as LHD or RHD, consequently you find in the leg room/fire wall section the pre-stamped cut out for the steering column, this is a good place for the master switch, in this case it would be located on the left side, which permits short cable distance from battery to master switch and starter.
LHD-vehicles: if you are ok having a bit longer battery cable, locate the master switch in die leg room/firewall area at the pre stamped cut out zone for the RHD-steering column. Alternatively mount it inside the engine compartment on the firewall above the starter on an aluminum plate, fixed with the existing flange screws firewall to gas tank. This is by the way also a good location for a voltage step up converter if needed...
I have one RHD and two LHD and did it as described....