No, but in one short scene it looks like she is, as a creepy stranger says she's pretty and runs a lock of her hair through his fingers. It only turns out later that it wasn't sexually motivated. It's a girl of maybe 13.
If you don't want to see a child mistreated (in several different ways, ever worse), don't watch this movie. What this young girl is subjected to by selfish parent(al figure)s will leave her traumatized for life. No sexual abuse and not really any physical violence in the usual sense, but severe isolation, extreme endangerment, the prospect of imminent torturous death, seeing extreme violence and murder, having to kill someone and do something stomach-turningly gory to save herself, losing near and dear ones horribly... and then some. I mean, it's absolutely horrendous and heartbreaking.
Not exactly, and definitely not physically, but ----- SPOILER ----- a young girl meets her biological mother and father, both of whom she thought dead, and is tentatively hopeful that she'll be loved (although theirs is very, very far from being a pleasant home and environment, and they're scary in themselves), only to find out that they plan to kill her for their own benefit. So maybe you could call it emotional abandonment.
Someone's mouth and nostrils are glued shut, and someone else saves the person in the last minute by poking a hole in their cheek with a screwdriver. There are also several strangulations.