APLICAREA AUDITULUI PERFORMANTEI ÎNTR-O ENTITATE PUBLICA CARE PRESTEAZA SERVICII PUBLICE / APPLYING PERFORMANCE AUDIT IN A PUBLIC ENTITY THAT PROVIDES PUBLIC SERVICES Doctorand Cibu (Jeflea) Dochita - Universitatea Valahia Targoviste Abstract: The idea of building an application on performance auditing in a public entity providing public services left from the fact that the sector of activity usually records budget deficit or is having an inappropriate management style; performance audits may recommend solutions for modernizing the management style and also may lead to achieve savings through more efficient use of resources. Keywords: perfomance,performance auditing. JEL Codes: M42, P17.