In this study, acoustic wave scattering in a homogeneous media by an obstacle is examined in the case of plane wave excitation and the formation of acoustic jets is explored. Spectral element method (SEM) is employed for the approximate solution of scattered acoustic waves' calculations. An important finding of the study is the concurrence of whispering gallery modes and acoustic jet in the case of proper adjustment of structural parameters, which has not been reported before in the literature. Furthermore, numerical findings based on SEM calculations show that the main characteristics of acoustic jet can be explored and controlled by changing the targeted parameters. Microscopy and imaging applications utilizing acoustic wave can benefit from the conducted study presented in this manuscript.