In conventional acoustic scattering theory, a large-distance asymptotic approximation is employed. In this approximation, a far-field pattern, an asymptotic approximation of the exact result, is used to describe a scattering process. The information of the distance between the target and the observer, however, is lost in the large-distance asymptotic approximation. In this paper, we provide a rigorous theory of acoustic scattering without the large-distance asymptotic approximation. The acoustic scattering treatmentdeveloped in this paper provides an improved description for the acoustic wave outside the target. Moreover, as examples, we consider acoustic scattering on a rigid sphere and on a nonrigid sphere. We also illustrate the influence of the near target effect on the angular distribution of outgoing waves. It is shown that for long wavelength acoustic scattering, the near target effect must be reckoned in.