“…The finite‐difference method (FDM), not only in the time domain (Alterman & Karal, 1968; Alford et al., 1974; Liu, 2013; Wu et al., 2022) but also in the frequency domain (Xu et al., 2021; Zhao et al., 2002), has been widely used to model various types of wave equations due to its simple numerical system. However, the FDM has limited accuracy at interfaces with a discontinuity in material properties, especially at the acoustic–elastic interface (De Basabe et al., 2016; Robertsson, 1996).…”