The Bayer Leverkusen man tore a calf muscle before October's Champions League clash with Porto, where fellow Team Melli forward Mehdi Taremi plies his trade.
Azmoun was selected for the World Cup despite his serious injury, but he was an unused substitute against Tunisia in their final warm-up friendly on Wednesday and should not be risked from the start here.
The world's 20th-ranked nation have no fresh concerns to report from that 2-0 loss to Tunisia, but experienced midfielder Omid Ebrahimi - who represented Iran at the 2018 competition - has not been called up due to a groin injury.
Azmoun's lack of match fitness should see Taremi lead the line, with Alireza Jahanbakhsh and Vahid Amiri providing support to the Porto attacker.
Versatile captain Ehsan Hajsafi could start in a more advanced midfield role for his 122nd international appearance, with Saeid Ezatolahi and Ahmad Nourollahi occupying the base of the engine room.
Hajsafi will likely leave the left-back responsibilities to Milad Mohammadi, as Sadegh Moharrami, Morteza Pouraliganji and Majid Hosseini complete the four-man defence in front of number one Alireza Beiranvand.
Iran possible starting lineup: Beiranvand; Moharrami, Pouraliganji, Hosseini, Mohammedi; Nourollahi, Ezatolahi, Hajsafi; Jahanbakhsh, Taremi, Amiri