Using the theta correspondence, we extend the classification of irreducible representations of quasi-split unitary groups (the so-called local Langlands correspondence, which is due to Mok) to non quasi-split unitary groups. We also prove that our classification satisfies some good properties, which characterize it uniquely. In particular, this paper provides an alternative approach to the works of Kaletha-Mínguez-Shin-White and Mœglin-Renard.