Using modulation to send low freq signals through AC-coupled audio line inputs ?

amundsen:
By the way, I was thinking about heterodyning too but actually is it something different from amplitude modulation ?

Yes it is frequency shifting not a form of modulation at all.

amundsen:
It might be easier but the continuous nature of an audio input sampled by a steady and high-sampling rate clock makes it much more reliable for sensors IMHO.

I don't think you are right. What sort of sensors are these?