Glasgow Warriors duo Russell and Bennett, who started Scotland's first two autumn internationals, will start at flyhalf and centre respectively, while London Irish's Cowan comes into the back row.
Head coach Vern Cotter made only two changes from the team that beat Tonga in their last test in November, with prop Euan Murray returning to the team with Bennett.
"Seeing the passion and desire among our players in the build-up to the tournament has been special," Cotter said at the squad announcement on Thursday.
"The players really enjoy the atmosphere of these big occasions, and the pressure of having to perform for their country, in front of huge crowds. They're looking forward to getting out there."
Scotland: 15-Stuart Hogg, 14-Tommy Seymour, 13-Mark Bennett, 12-Alex Dunbar, 11-Tim Visser; 10-Finn Russell, 9-Greig Laidlaw (captain), 8-Johnnie Beattie, 7-Blair Cowan, 6-Rob Harley, 5-Jonny Gray, 4-Richie Gray, 3-Euan Murray, 2-Ross Ford, 1-Alasdair Dickinson
Replacements: 16-Fraser Brown, 17-Gordon Reid, 18-Geoff Cross, 19-Jim Hamilton, 20-Alasdair Strokosch, 21-Sam Hidalgo-Clyne, 22-Peter Horne, 23-Dougie Fife.
(Reporting by Sam Holden; editing by Toby Davis)
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