YES... unless you are feeling VERY, VERY lucky!!! I have a 99 A6 2.8Q and I am having my TB done this week... it has 59k miles on it.
I also have a VW with 60k miles and the TB has just been done. It has been my experience with VWs and Audis that its best to have the TB done sooner rather than later!! Ive seem what comes after a belt breaks... and the repair costs!!! For me --- its just not worth the gamble...Should i change my timing belt on my 1998 audi a6 2.8 quattro?
Take it to a shop and have them look. They can see if its new or not. DO not take any chances if that belt breaks it cost thousands to fix.