Iran goes into the match in impressive form having kept a clean sheet in all three group-stage games and topping Group C after beating Bahrain, Qatar and United Arab Emirates.
Iraq took second place in Group D behind holders Japan, wins over Jordan and Palestine bookending a 1-0 defeat by the Blue Samurai.
“Iraq is one the tournament’s good teams and we will take nothing for granted against them at all. The winner will earn everything while the loser will lose everything,” Queiroz said in the pre-match news conference.
“We cannot predict which team will win the match but without a doubt the team will try more, will win the match,” the Portuguese said.
"I think if my players direct their tensions and concentrations on their tasks, duties and dreams then that will be the right way to control their emotions."