normally not, that's depend if you are able to control the data flow very properly, because the I2S is a continuous protocol, used to transport audio samples, and the SPI protocol is more a "burst" transmission.
SPI and I2S are quite different.
But you can assume the following connection:
SPI I2S
MISO nc
MOSI SD
SCK SCK
CS nc
GPIO WS
You can try a SW implementation if:
- your SPI interface has a selectable word length (and one match your I2S device)
- you have enough CPU time
- a very fast core to manage WS into the proper timing.
It may be quite hard.
Let us know your results if you try it.