The opening ties will get underway on Wednesday at the Ritz Carlton Golf Club, Dove Mountain.
Lowry had been in line to play second seeded Tiger Woods, after Phil Mickelson and Brandt Snedeker pulled out of what will be the first world championship of the season.
But the injured Snedeker was replaced by Fredrik Jacobson - whose joint third finish at the Northern Trust Open in Los Angeles moved him up the world rankings, from 66th into the top 50, in turn leaving Lowry to face the world top player.
Meanwhile, Portrush's Graeme McDowell has been drawn against Dubliner Padraig Harrington.
Woods will take on Charles Howell, while world number three Luke Donald will play Marcel Siem.