False. An atom of gold (Au) is not made up of smaller atoms than an atom of oxygen (O). Both gold and oxygen are elements made up of individual atoms, and within each atom, there are subatomic particles: protons, neutrons, and electrons. However, both gold and oxygen atoms are considered to be fundamental units of matter and cannot be compared in terms of being made up of "smaller atoms."
If you are referring to the structure of the atoms, gold is a heavier element with 79 protons, while oxygen has 8 protons, but neither atom consists of smaller "atoms." Instead, they consist of the same types of subatomic particles.