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