Why accuracy CPU and GPU not equal?

Your results are well within single precision accuracy (10^-7) ie neither the CPU or GPU result is more accurate than the other.

GPU  =1.00000107;
>> CPU = 1.00000095;
>> rel_diff = abs(CPU-GPU)/CPU

rel_diff = 1.2000e-007

Generally though GPUs were more quick to adopt IEEE-754-2008 than for example intel CPUs which meant that for example FMA operations GPUs would be more accurate (nowadays i believe all intel CPUs are 754-2008 compliant).