The recent identification of a modulation of acoustic waves that is driven by spatial velocity gradients, using acoustic black and white hole analogues [see Schenke, Sewerin, van Wachem, and Denner, J. Acoust. Soc. Am. 154, 781–791 (2023)], has shed new light on the complex interplay of acoustic waves and non-uniform flows. According to the virtual acoustic black hole hypothesis, these findings should be applicable to acoustic waves propagating in non-uniform flows of arbitrary velocity. In this study, the propagation of acoustic waves in non-uniform flows is investigated by incorporating a leading-order model of acoustic pressure modulation into a Lagrangian wave tracking algorithm. Using this numerical method, the acoustic pressure modulation is recovered accurately in non-uniform subsonic flows. This suggests that spatial velocity gradients drive acoustic pressure modulations in any non-uniform flow, which can, as shown here, be readily quantified.