The 24th-ranked visitors, 22 places above Craig Levein's men, next play Lebanon in a friendly on September 6 before five days later resuming their qualifying campaign away to Jordan. Australia have two points from two games in Group B of the Asia qualifying sector.
"It is going to be a great challenge for us and a good yardstick for us to see where we stand," said Osieck at Easter Road. "We have important games coming up so it is a great opportunity for me to work with the boys.Last season at the same time, we played Wales in Cardiff which was a good challenge and I expect a similar game against Scotland, to help build for the qualifiers in September and October.
"I am pretty familiar with the European football scene and I know that the Scottish team is decent – it is always tough to play them. They are always committed and give you a great game, and that is what I'm looking for."
Osieck is likely to give debuts at some point during the game to Hearts defender Ryan McGowan and Heracles Almelo's Jason Davidson.
"I don't consider them to be here for training and sharing the meals with us," said the German. "I had Ryan in a scouting camp in Germany last year. He was a little bit raw then but showed a great deal of commitment and a good understanding of the game. After that I followed him, and he made it into the first team and played in the cup final. He has been quite successful and put in some decent performances so I decided to give him the chance to join our group. Maybe he will get the opportunity to get on the pitch."
McGowan, meanwhile, has backed Craig Levein's decision to change his mind over Ian Black by selecting him for the match.
McGowan's former Hearts team-mate was initially overlooked after Levein admitted he had concerns that players in Scottish football's bottom tier would be unable to adjust to an international stage.
The pair are tonight due to win their first caps for their respective countries, and McGowan believes Black can shine at international level.
"I was delighted when he got his call-up," said McGowan."He's a good enough footballer to adapt to whatever game he plays in. He's been training all summer with the Rangers boys, most of whom are international players anyway.
"I'm sure the standard of training there has been high-tempo and good quality so I don't think it will be a big step up for him. If I get the chance to, I'll look forward to playing against him.
"He did really for us last season and, along with Andy Webster, was one of Hearts' main players. It's great to see both of those players get the international recognition I think they deserve."
Tonight's referee will be the Norwegian Tom Hagen, the second time in 12 months that the 34-year-old teacher has overseen a game involving Craig Levein's side. In October he was in charge of the Scots' 1-0 win over Liechtenstein as they tried to qualify for this year's European Championship.