This work develops a theoretical framework for acoustic cloak scattering analysis in a low speed non-stationary fluid that is simply described as a potential flow. The equivalent sound source induced by the moving fluid local to the cloak is analytically constructed and is then estimated using Born approximation. The far-field scattering can thereafter be obtained using the associated Green's function of the convected wave equation. The results demonstrate that the proposed analytical approach, which might be helpful in the design and evaluation of cloaking systems, effectively elucidates key characteristics of the relevant physics. In addition, it can be seen that, in a moving fluid, the so-called convected cloaking design achieves better cloaking performance than the classical cloaking design.