The objective of the present contribution is to address some important issues specificallyrelated to the simulation of low Mach number flows. First the applicative context will be introducede.g. effusion flows for cooling aero engine combustion chamber walls. Some examples of canonicalsituations involving the interaction between an acoustic wave and such effusion flows will bepresented. Then, based on a one-scale and two-scale asymptotic analysis of the Euler equations, thederivation of an appropriate flux scheme as well as the appropriate handling of subsonic inflowcondition will be exposed.