I'm in my 60's, have lived through a number of different potty-training trends, and have watched many, many toddler's training process with fascination. "Don't go back" is common advice, and generally, exactly wrong. It keeps so many kids stuck in failure and frustration, and often goes on to foster outright resistance that slows the process down interminably. But once you've bought into the idea, it's hard for parents to "go back," too.
Pottying is something the child must be ready for physically, mentally (including being able to think about their sensations and communicate with their 'support team'), and emotionally. Just a few weeks short of enough maturity in any of these areas can result in discouraging early attempts.
The quickest successes I have seen (and this was true with my own daughter, two days, and my grandson, several days) come when the child leads the process. Kids want to succeed with learning to potty, just as they wanted to succeed with walking and talking. Your description is of a child who is just beginning to figure it out, but may be a few weeks or even months from having all her ducks is a row.
You can either "power through" and be "training" her with many disappointments throughout those weeks, or you can, indeed, "go back" to letting her be a little girl who isn't quite there yet. You can give her all sorts of upbeat, positive messages about what pottying is like, how much time it saves, how great it will be when she gets to wear big-girl panties; you can read her potty books and let her watch videos and have potty parties with all her dolls and stuffed toys. You can have lots of fun building up her confidence that she can and will do it when she's ready.
And she'll let you know when she's ready to make her own attempts. She may get baffled or lose confidence after a few days of success or of failure – that's extremely common. But she'll regroup, reconsider, get back in touch with her own desire to succeed and her own sensations, and she'll get there. At her own speed will generally be the fastest she'll actually succeed, no matter how much struggle you put into it before then.
"Potty training success" is defined many different ways depending on parental and societal expectations. Here's a wonderful, informative website you might find helpful. It gives a few variations on"readiness" checklists, plus tips on various training strategies, the best ages to start them, and the advantages and disadvantages of each approach: http://www.parentingscience.com/toilet-training-readiness...