Horsepower is merely a mathematical computation derived FROM torque. Google the number "5252" This number links torque and HP. Dynomometers do NOT measure HP. They compute HP They measure, amoung other things such as instruments for air and temp conditions, engine temp, etc etc........
but the BASICS of a dyno for engine performance is ONLY TWO FACTORS:
torque, and RPM. Period.
HP = Torque x RPM รท 5252