For a reversible process, the Clausius expression relates heat transfer to entropy:
\[
\delta q_{\text{rev}} = T\,ds
\]
Given the energy equation:
\[
\delta q = du + p\,dv
\]
Divide the entire equation by temperature \(T\):
\[
\frac{\delta q}{T} = \frac{du}{T} + \frac{p\,dv}{T}
\]
But for a reversible process:
\[
\frac{\delta q}{T} = ds
\]
Thus the right-hand side becomes an exact differential:
\[
ds = \frac{du}{T} + \frac{p\,dv}{T}
\]
Hence the integrating factor that converts
\(\delta q = du + p\,dv\)
into an exact differential is:
\[
\boxed{\frac{1}{T}}
\]