Gas sensors are essential for detecting toxic gases that can harm social life or industrial production. Traditional metal oxide semiconductor (MOS)-based sensors suffer from shortcomings such as high operating temperature and slow response time, which limits their detection capabilities. Thus, there is a need to improve their performance. One useful technique is noble metal functionalization, which can effectively enhance the response/recovery time, sensitivity and selectivity, sensing response, and optimum operating temperature of MOS gas sensors. Among the noble metals, Au NPs are considered a promising material for forming composite sensing materials to achieve better sensing performance. This paper aims to review and discuss the recent research on Au-decorated MOS-based sensors, including Au/n-type MOS-based sensors, Au/p-type MOS-based sensors, Au/MOS/carbon composite materials, and Au/MOS/perovskite composite materials. The sensing mechanism of Au-functionalized MOS-based materials will also be examined.