There is no simple way to calibrate an Audiomoth, as also the housing will have a significant influence on directionality and frequency response. This means that it should be calibrated by means of a soundsource (signal generator or similar plus a suitable wide-band loudspeaker) and a microphone with a known and trusted calibration chart (sound level meter able to work in the ultrasonic range or microphone with attached oscilloscope or some other recording device). With a setup in reasonable free-field conditions (away from the floor, walls and other reflective surfaces, ideally in a soundproof room) the Audiomoth and the microphone are mounted close together and a series of calibration sounds are played. These can be short pure-tone pips, or frequency modulated sweeps, depending on your analytical skills. The frequency response and clip level of the Audiomoth is then found for each frequency as the sound pressure level measured with the reference microphone minus the rms-level of the Audiomoth signal (assuming the wav-file is normalised to +/- 1).
$\ CL_{Am}(f)= L_{p,rms}(f)-20log_{10}(s_{rms})$
This gives the clip level at each frequency, which can then later be used to convert Audiomoth recordings to absolute sound pressure levels by reversing the equation:
$\ L_p(f)=20log_{10}(s_{rms})+CL_{Am}(f)$
Directionality is a separate issue, but essentially handled he same way: by calibration of the Audiomoth against a reference microphone, but with various angles of incidence. Note that the reference microphone should always face the loudspeaker, only the Audiomoth should be rotated (the reference microphone is directional too).