In QIII #sin theta < 0# and #cos theta < 0#.
Notice that:
#sqrt(3) = (-sqrt(3)/2) / (-1/2)#
#= (-sin 60)/(-cos 60)#
#= sin (180+60)/cos(180+60)#
#= (sin 240) / (cos 240)#
#=tan 240#
To see that #cos 60 = 1/2#, picture an equilateral triangle with sides of length 1 and cut it in half to produce two right angled triangles with internal angles 30, 60 and 90 degrees. The length of the shortest side is 1/2, the length of the hypotenuse is 1 and the length of the other side will be:
#sqrt(1^2 - (1/2)^2) = sqrt(1-1/4) = sqrt(3/4) = sqrt(3)/2#