Several ways you could go about doing this.
If you want to create a Master.csv file first then look at using the
FileSystem object to loop through all files and use the Open, Input, Write,
Close methods, example below - Substitute MyFile.csv with the name of each
file in the folder. You can then link to Master.csv and run an append query:
Open "MyFile.csv" For Output As #1
Open "Master.csv" For Input As #2
Write #1, strh1, strh2, strh3 ...
Do While Not EOF(2)
Input #2, str1, str2, str3,...
Write #1, str1, str2, str3, ...
Loop
Close #1
Close #2
If you don't need a Master.csv then use the File System Object to link to
each file in turn and run the append query.
On Error Resume Next
DoCmd.DeleteObject acTable, "tblTemp"
DoCmd.TransferText acLinkDelim, "MySchema", "tblTmp", "MyFile.csv"
DoCmd.OpenQuery "myAppendQuery"