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35.6.5 Parameters to Control Parsing

— Variable: multibyte-syntax-as-symbol

If this variable is non-nil, scan-sexps treats all non-ASCII characters as symbol constituents regardless of what the syntax table says about them. (However, syntax-table text properties can still override the syntax.)

— User Option: parse-sexp-ignore-comments

If the value is non-nil, then comments are treated as whitespace by the functions in this section and by forward-sexp, scan-lists and scan-sexps.

The behavior of parse-partial-sexp is also affected by parse-sexp-lookup-properties (see Syntax Properties).

— Variable: comment-end-can-be-escaped

If this buffer local variable is non-nil, a single character which usually terminates a comment doesn't do so when that character is escaped. This is used in C and C++ Modes, where line comments starting with ‘//’ can be continued onto the next line by escaping the newline with ‘\’.

You can use forward-comment to move forward or backward over one comment or several comments.