[step:Forward direction: select charts where $\omega$ is positive on the coordinate frame]
Assume $M$ is orientable and fix a nowhere-vanishing $\omega \in \Omega^n(M)$. Define
\begin{align*}
\mathcal{A} := \{(U_\alpha, \varphi_\alpha) : U_\alpha \text{ connected}, \ \omega_p(\partial_{x_1}\big|_p, \dots, \partial_{x_n}\big|_p) > 0 \text{ for all } p \in U_\alpha\},
\end{align*}
where $\partial_{x_i}\big|_p$ are the coordinate vector fields associated to $\varphi_\alpha$. The set $\mathcal{A}$ is an atlas because every point admits some connected chart $(V, \psi)$, and on $V$ the smooth function $p \mapsto \omega_p(\partial_{y_1}\big|_p, \dots, \partial_{y_n}\big|_p)$ is nowhere zero (since $\omega$ is nowhere zero and the coordinate frame is a basis), hence of constant sign on the connected set $V$. If the sign is positive, $(V, \psi) \in \mathcal{A}$; if negative, define
\begin{align*}
\tilde{\psi} : V &\to \mathbb{R}^n \\
p &\mapsto (-y_1(p), y_2(p), \dots, y_n(p)),
\end{align*}
a smooth homeomorphism onto its image. The coordinate frame of $\tilde\psi$ is $(-\partial_{y_1}, \partial_{y_2}, \dots, \partial_{y_n})$, so $\omega$ evaluated on this frame has the opposite sign, which is now positive. Thus $(V, \tilde\psi) \in \mathcal{A}$, and $\mathcal{A}$ covers $M$.
[/step]