We present an integral equation method for solving boundary valueproblems of the Helmholtz equation in unbounded domains. Themethod relies on the factorisation of one of the Calderón projectors by an operator approximating the exterioradmittance (Dirichlet to Neumann) operator of the scatteringobstacle. We show how the pseudo-differential calculus allows usto construct such approximations and that this yields integralequations without internal resonances and being well-conditionedat all frequencies. An implementation technique is elaborated,where again reasonings from pseudo-differential calculus play animportant rôle. Some numerical examples are presented which appearto confirm that the new integral equation leads to linear systemswhich are much better conditioned than the classical ("direct")integral equations and hence have much better behaviour whensolved with iterative techniques and matrix sparsification.