The method for importing a text/CSV file to create notes is the same on AnkiDroid as it is on desktop Anki – Text Files - Anki Manual .
That page explains how to refer to your audio files in your notes, and where to put your audio files so the app can see them. The main difference on AnkiDroid is that most users can’t access the collection.media folder directly from within the Android device. You will need to connect your device to a computer via USB, and copy your media files into the right location. In your device storage, you’ll be looking for /Android/data/com.ichi2.anki/files/AnkiDroid/collection.media.