Due to WP admin architecture this would be really inconvenient list to compile and maintain reliably.
My best educated guess is that many (but possibly not all and not just) of these files would need to require admin bootstrap (wp-admin/admin.php) to function.
I ran a quick search on respective directive with following results:
C:\server\www\dev\wordpress\src>ack --files-with-matches --literal "require_once( dirname( __FILE__ ) . '/admin.php' );"
wp-admin/about.php
wp-admin/admin-header.php
wp-admin/comment.php
wp-admin/credits.php
wp-admin/customize.php
wp-admin/edit-comments.php
wp-admin/edit-tags.php
wp-admin/edit.php
wp-admin/export.php
wp-admin/freedoms.php
wp-admin/import.php
wp-admin/index.php
wp-admin/link-add.php
wp-admin/link-manager.php
wp-admin/link.php
wp-admin/media-new.php
wp-admin/media-upload.php
wp-admin/media.php
wp-admin/ms-admin.php
wp-admin/ms-delete-site.php
wp-admin/ms-edit.php
wp-admin/ms-options.php
wp-admin/ms-sites.php
wp-admin/ms-themes.php
wp-admin/ms-upgrade-network.php
wp-admin/ms-users.php
wp-admin/my-sites.php
wp-admin/nav-menus.php
wp-admin/network/about.php
wp-admin/network/credits.php
wp-admin/network/edit.php
wp-admin/network/freedoms.php
wp-admin/network/index.php
wp-admin/network/plugin-editor.php
wp-admin/network/plugin-install.php
wp-admin/network/plugins.php
wp-admin/network/profile.php
wp-admin/network/settings.php
wp-admin/network/setup.php
wp-admin/network/site-info.php
wp-admin/network/site-new.php
wp-admin/network/site-settings.php
wp-admin/network/site-themes.php
wp-admin/network/site-users.php
wp-admin/network/sites.php
wp-admin/network/theme-editor.php
wp-admin/network/theme-install.php
wp-admin/network/themes.php
wp-admin/network/update-core.php
wp-admin/network/update.php
wp-admin/network/upgrade.php
wp-admin/network/user-edit.php
wp-admin/network/user-new.php
wp-admin/network/users.php
wp-admin/network.php
wp-admin/options-discussion.php
wp-admin/options-general.php
wp-admin/options-media.php
wp-admin/options-permalink.php
wp-admin/options-reading.php
wp-admin/options-writing.php
wp-admin/options.php
wp-admin/plugin-editor.php
wp-admin/plugin-install.php
wp-admin/plugins.php
wp-admin/post-new.php
wp-admin/post.php
wp-admin/press-this.php
wp-admin/revision.php
wp-admin/term.php
wp-admin/theme-editor.php
wp-admin/theme-install.php
wp-admin/themes.php
wp-admin/tools.php
wp-admin/update-core.php
wp-admin/update.php
wp-admin/upload.php
wp-admin/user/about.php
wp-admin/user/credits.php
wp-admin/user/freedoms.php
wp-admin/user/index.php
wp-admin/user/profile.php
wp-admin/user/user-edit.php
wp-admin/user-edit.php
wp-admin/user-new.php
wp-admin/users.php
wp-admin/widgets.php