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#### 34.6.5 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, 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.