Comment lines and matching parentheses

[dnquark]

What determines whether or not parentheses that are part of comments
are included when performing paren matching?..  For instance, in C
mode, both
  // (
  // )
and
  foo //(
  bar //)
are reported as mismatched parentheses. Similar behavior is observed
in lisp mode.

Is there a way to make emacs ignore all parentheses that are parts of
comments?..  This behavior sometimes breaks hs-minor-mode's ability to
fold code in buffers.