Imagine nonnegative function $f:\mathbb{R}\rightarrow \mathbb{R}$ that is supported in the interval $[-\epsilon,\epsilon]$ with $$\int_{\mathbb{R}} f dx=1.$$ If $\gamma:[0,1]\rightarrow \mathbb{R}$ is any path with $\gamma(0)$ and $\gamma(1)$ outside of $[-\epsilon,\epsilon]$ then $\int_{[0,1]}\gamma^*(fdx)$ is equal to the algebraic intersection number relative to its boundary, of $\gamma$ with $0$.
We can play the same game in $\mathbb{R}^n$, defining an $n$-form $\omega$ supported in an $\epsilon$-ball of $\vec{0}$, so that
$$\int_{\mathbb{R}^n}\omega=1.$$ Once again if $\gamma:B\rightarrow \mathbb{R}^n$ is a smooth map of the ball with $\gamma(\partial B)$ outside the $\epsilon$-ball where $\omega$ is supported, then
$$ \int_{B}\gamma^*(\omega) $$
will be the intersection number of $B$ relative to its boundary, or alternately the winding number of $\partial B$ about $\vec{0}$.
The reason for this is the full change of variables formula for integrating $n$-forms of compact support on an oriented $n$-manifold. If $f:X\rightarrow Y$ is a smooth, proper map of oriented $n$-manifolds, with $Y$ connected, define the degree of $f$ as follows. Let $y\in Y$ be a regular value of $f$. Since $f$ is proper $f^{-1}(y)$ is compact. Since it is a zero manifold, it is a finite set of points. At each $x\in f^{-1}(y)$ define the sign of $x$ to be $\pm 1$ depending on whether $df_x:T_xX\rightarrow T_yY$ is orientation preserving or orientation reversing. The degree of $f$, denoted $deg(f)$ is
$$\sum_{x\in f^{-1}(y)}sgn(x).$$ Standard elementary arguments show that $deg(f)$ is independent of the point $y$, and unchanged by homotopies of $f$ through smooth proper maps.
Change of variables says that if $\omega$ is an $n$-form with compact support on $Y$, then $f^*\omega$ will have compact support. Both integrals are well defined and
$$ \int_Xf^*\omega= deg(f)\int_y\omega.$$
Here is a slightly flawed but intuitive proof. The set of singular points of $f$ has measure zero by Sard's theorem. Remove the singular points of $f$, $S(f)\subset Y$ from $Y$ and $f^{-1}(S(f))$ from $X$. You now have a map
$$f:X-f^{-1}(S(f))\rightarrow Y-S(f)$$ that is a local diffeomorphism.
Since you removed a set of measure zero,
$$ \int_{Y-S(f)} \omega =\int_Y\omega.$$
Using the stack of records theorem,
$$\int_{X-f^{-1}(S(f))}\omega=deg(f)\int_{Y-S(f)}\omega.$$
Since the pull back of an $n$-form at points where $df$ is singular is zero, we have
$$\int_{X}f^*\omega=\int_{X-f^{-1}(S(f))}f^*\omega.$$ Completing the proof.
If $M\subset N$ is a compact regular submanifold, you can cover $M$ with coordinate patches $(U_{\alpha},\phi_{\alpha})$ of $N$ where $M\cap U_{\alpha}$ is a slice for all $\alpha$. That is in local coordinates $\phi_{\alpha}$, $M$ is the set of points with $x_{m+1}=x_{m+2}\ldots=x_n=0$. We call $(x_{m+1},\ldots,x_n)$ the complementary coordinates to $M$.
Complete this to a cover of $N$ by adding $N-M$.
Choose a partition of unity subordinate to the open cover of $N$ so that $\rho_{\alpha}:M\rightarrow \mathbb{R}_{\geq 0}$ has support inside $U_{\alpha}$. Choose $\epsilon>0$ so that inside the support of each $\rho_{\alpha}$ if the complementary coordinates $M$ have norm less than $\epsilon$ are contained in $U_{\alpha}$. Let $\omega_{\alpha}$ be an $n-m$ form with support in the points in $U_{\alpha}$ whose complementary coordinates have norm less than $\epsilon$ and $\int_{\mathbb{R}^{n-m}}\omega_{\alpha}=1$. Finally let
$$\omega=\sum_{\alpha}\rho_{\alpha}\omega_{\alpha}.$$ The form is smooth.
With a little more care you can make sure its closed.
The point is if $K$ is a regular manifold that is transverse to $M$ of dimension $n-m$, then
the pull back under inclusion $i:K\rightarrow N$,
$$i^*(\omega)$$ has its support near the points where $K$ intersects $M$, and if $\epsilon$ is small enough, the integral near each point is $\pm 1$ depending on the sign of the intersection of $K$ and $M$ at that point.
That is it.