Children do not perceive mistakes the same way we do. They are oblivious to most social norms and cultural taboos. However, children have been found to have an understanding of right and wrong from as early as 19 months old. I believe they can empathize from a much earlier age (depending on the emotional nourishment they received as infants).
The article below discusses how parents sometimes force their children to say “I’m sorry”. It’s a double mistake: first of all, the child is humiliated and secondly, the child doesn’t even understand the reason why the apology is made, hence damaging his or her understanding of the concept of being sorry.