My two year old daughter lied to me for the first time today. She wanted to have a look at the bath we were running behind closed doors. So she told me she needed to go to the toilet and then when we went in merely stared at the running water.
I didn’t expect her to lie to me until she reached 4 or 5. I am in shock.
Oh no. That’s just the beginning.
I am sure you know how quickly their attention goes from one thing to another?
I wouldn’t assume that she lied – especially as children of this age really shouldn’t be able mentally yet to do that. If she did lie to you, then all I can say is good luck for the future – you are in for tough times! 
Hey, if there is possibly a bright-side, it would be that she is mentally gifted/sharp.